[689A Temporary non-residents]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[689A  Temporary non-residents]

[(1)     This section applies if an individual is temporarily non-resident.

(2)     Distributions within subsection (3) are to be treated for the purposes of this Chapter as if they had been received by the individual, or as if the individual had become entitled to them, in the period of return.

(3)     A distribution is within this subsection if—

(a)     the individual receives or becomes entitled to it in the temporary period of non-residence,

(b)     it is a distribution of a company that is a close company or that would be a

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