Finance Act 2013

This section has no associated Explanatory Notes

158(1)The existing temporary non-resident provisions, as in force immediately before the day on which this Act is passed, continue to have effect on and after that day in any case where the year of departure (as defined in Part 4 of this Schedule) is a tax year before the tax year 2013-14.U.K.

(2)Where those provisions continue to have effect by virtue of sub-paragraph (1)—

(a)the question of whether a person is or is not resident in the UK for the tax year 2013-14 or a subsequent tax year is to be determined for the purposes of those provisions in accordance with Part 1 of this Schedule, but

(b)the effect of Part 3 is to be ignored.

(3)The existing temporary non-resident provisions are—

(a)section 10A of TCGA 1992 (chargeable gains),

(b)section 576A of ITEPA 2003 (income withdrawals under certain foreign pensions),

(c)section 579CA of that Act (income withdrawals under registered pension schemes), and

(d)section 832A of ITTOIA (relevant foreign income charged on remittance basis).