Taxation (International and Other Provisions) Act 2010 (c. 8)

SCHEDULES

SCHEDULE 7 U.K. Miscellaneous relocations

Part 2 U.K. Relocation of section 24 of FA 1974

Taxes Management Act 1970 (c. 9) U.K.

13 U.K. After section 8 insert—

“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.”