Valid from 17/07/2013
116U.K.In ITEPA 2003, for section 576A substitute—
(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 575 as if they arose 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 an amount paid under a relevant non-UK scheme that—
(a)is paid to the person in respect of a flexible drawdown arrangement relating to the person under the scheme, and
(b)would, if the scheme were a registered pension scheme, be “income withdrawal” or “dependants' income withdrawal” within the meaning of paragraphs 7 and 21 of Schedule 28 to FA 2004.
(5)If section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the person for the year of return, any relevant withdrawal within subsection (3) that was remitted to the United Kingdom in the temporary period of non-residence is to be treated as remitted to the United Kingdom in the period of return.
(6)This section does not apply to a relevant withdrawal if—
(a)it is paid to or in respect of a relieved member of the scheme and is not referable to the member's UK tax-relieved fund under the scheme, or
(b)it is paid to or in respect of a transfer member of the scheme and is not referable to the member's relevant transfer fund under the scheme.
(7)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 arising in the period of return (or as preventing a charge to that tax from arising as a result).
(8)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.
(9)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;
“remitted to the United Kingdom” has the same meaning as in Chapter A1 of Part 14 of ITA 2007;
“the year of return” means the tax year that consists of or includes the period of return.
(10)The following expressions have the meaning given in Schedule 34 to FA 2004—
“relevant non-UK scheme” (see paragraph 1(5));
“relieved member” (see paragraph 1(7));
“transfer member” (see paragraph 1(8));
“member's UK tax-relieved fund” (see paragraph 3(2));
“member's relevant transfer fund” (see paragraph 4(2)).”
117U.K.In ITEPA 2003, for section 579CA substitute—
(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.”
118U.K.In 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.”