[401C Temporary non-residents]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Anti-avoidance]

[401C  Temporary non-residents]

[(1)     This section applies if—

(a)     an individual is temporarily non-resident,

(b)     a relevant distribution is made or treated as made to the individual in the temporary period of non-residence,

(c)     the tax year in which it is made or treated as made (“the distribution year”) is a tax year for which the individual is UK resident, and

(d)     the amount of income tax charged on the distribution under this Chapter is less than it would have been if the existence of double taxation relief arrangements were disregarded.

(2)     Subsections (3) and (4) have effect in cases where the distribution year is not the year of return.

(3)     The total income (see Step 1 of the calculation in section 23 of ITA 2007) on which the individual is charged to income tax for the year of return is to be

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