Paragraph 9

(1)

Section 576A of ITEPA 2003, as it applies where the year of departure is the tax year 2013-14 or a later tax year, is amended as follows.

(2)

In subsection (6)(b) (pension income: temporary non-residents: non-application where payment not referable to relevant transfer fund)—

(a)

for “not referable” substitute “ referable neither ”, and

(b)

after “relevant transfer fund” insert “ , nor to the member's ring-fenced transfer funds, ”.

(3)

In subsection (10) (interpretation), at the end insert—

“member's ring-fenced transfer fund” (see paragraph 1(6C) and (6D)).

(4)

The amendments made by this paragraph apply in relation to relevant withdrawals on or after 6 April 2017.