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118In ITTOIA 2005, for section 832A substitute—
(1)This section applies if an individual is temporarily non-resident.
(2)Treat any of the individual’s relevant foreign income within subsection (3) that is remitted to the United Kingdom in the temporary period of non-residence as remitted to the United Kingdom in the period of return.
(3)Relevant foreign income is within this subsection if—
(a)it is relevant foreign income for the UK part of the year of departure or an earlier tax year, and
(b)section 832 applies to it.
(4)Any apportionment required for the purposes of subsection (3)(a) is to be done on a just and reasonable basis.
(5)Nothing in any double taxation relief arrangements is to be read as preventing the individual from being chargeable to income tax in respect of any relevant foreign income treated by virtue of this section as remitted to the United Kingdom 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 an individual 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.”
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