Section 554Z4A Temporary non-residentsF1F2

This section applies if A is temporarily non-resident.

Any relevant step within subsection (3) is to be treated for the purposes of section 554Z2 as if it were taken in the period of return.

A relevant step is within this subsection if—

Subsection (3)(d)(i) includes a case where the charge could be prevented by making a DTR claim, even if no claim is in fact made.

Nothing in any double taxation relief arrangements is to be read as preventing A from being chargeable to income tax in respect of any relevant step treated by virtue of this section as taken in the period of return (or as preventing a charge to that tax from arising as a result).

Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains—

In this section—

• “double taxation relief arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010;

• “DTR claim” means a claim for relief under section 6 of that Act;

• “relevant benefit” has the same meaning as in Chapter 2 of Part 6;

• “relevant scheme” means an employer-financed retirement benefits scheme (within the meaning of that Chapter) or a superannuation fund to which section 615(3) of ICTA applies.