# Taxation (International and Other Provisions) Act 2010, Paragraph 13


After section 8 insert—
“Interpretation of section 8(4A)
8ZA (1) For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met.
(2) Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.
(3) Condition B is that the office or employment is under or with a person who—
(a) is not resident in the United Kingdom, but
(b) is resident outside the United Kingdom.
(4) Condition C is that the duties are performed for the benefit of a person who—
(a) is resident in the United Kingdom, or
(b) carries on a trade, profession or vocation in the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/7/paragraph/13 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-7/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.