11(1)In section 576A (temporary non-residents), as it applies where the year of departure is the tax year 2013-14 or a later tax year, after subsection (4) insert—U.K.
“(4ZA)Payment of a relevant lump sum is also a “relevant withdrawal”.
(2)The amendment made by this paragraph applies in relation to relevant withdrawals on or after 6 April 2017.