{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-8ZA",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-8ZA.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/8ZA",
  "kind": "section",
  "number": "8ZA",
  "heading": "Interpretation of section 8(4A)",
  "text": "(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.\n(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.\n(3) Condition B is that the office or employment is under or with a person who—\n(a) is not resident in the United Kingdom, but\n(b) is resident outside the United Kingdom.\n(4) Condition C is that the duties are performed for the benefit of a person who—\n(a) is resident in the United Kingdom, or\n(b) carries on a trade, profession or vocation in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 8ZA inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 13 (with Sch. 9 paras. 1-9, 22)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/8ZA",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}