# Taxes Management Act 1970, Section 8ZA: Interpretation of section 8(4A)


(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/1970/9/section/8ZA (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-8ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.