Consequential amendments: income tax
117In ITEPA 2003, for section 579CA substitute—
“579CATemporary non-residents
(1)This section applies if a person is temporarily non-resident.
(2)Any relevant withdrawals within subsection (3) are to be treated for the purposes of section 579B as if they accrued in the period of return.
(3)A relevant withdrawal is within this subsection if—
(a)it is paid to the person in the temporary period of non-residence, and
(b)ignoring this section, it is not chargeable to tax under this Part (or would not be if a DTR claim were made in respect of it).
(4)A “relevant withdrawal” is any income withdrawal or dependants’ income withdrawal paid to the person under a registered pension scheme in respect of a flexible drawdown arrangement relating to the person under the scheme.
(5)Nothing in any double taxation relief arrangements is to be read as preventing the person from being chargeable to income tax in respect of any relevant withdrawal treated by virtue of this section as accruing in the period of return (or as preventing a charge to that tax from arising as a result).
(6)Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains—
(a)when a person is to be regarded as “temporarily non-resident”, and
(b)what “the temporary period of non-residence” and “the period of return” mean.
(7)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;
“flexible drawdown arrangement” means an arrangement to which section 165(3A) or 167(2A) of FA 2004 applies.”