# Finance Act 2017, 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.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.