Part 4 Anti-avoidance

1. Introduction
2. Meaning of temporarily non-resident
3. Residence periods
4. Sole UK residence
5. Temporary period of non-residence
6. Year of departure
7. Period of return
8. Consequential amendments: income tax
9. Consequential amendments: capital gains tax
10. New special rule: lump sum payments under pension schemes etc
11. New special rule: distributions to participators in close companies etc
12. New special rule: chargeable event gains