SCHEDULES
SCHEDULE 46Ordinary residence
PART 2Income tax: arising basis of taxation
ITEPA 2003
39
1
In section 681A (foreign benefits of consular employees), for subsection (4) substitute—
4
Condition C is that—
a
the officer or employee is a permanent employee of that state, or
b
the officer or employee was non-UK resident for each of the 2 tax years preceding the tax year in which the officer or employee became a consular officer or employee in the United Kingdom of that state.
2
The amendment made by this paragraph does not apply to a person who became a consular officer or employee in the United Kingdom before 6 April 2013.