# Finance Act 2017, Paragraph 11


(1) In section 576A (temporary non-residents), as it applies where the year of departure is the tax year 2013-14 or a later tax year, after subsection (4) insert—
“(4ZA) Payment of a relevant lump sum is also a “relevant withdrawal”.
(2) The amendment made by this paragraph applies in relation to relevant withdrawals on or after 6 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/3/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-3/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.