226(1)Amend section 128 (limit on income chargeable on non-residents: income tax) as follows.U.K.
(2)For subsection (3)(c) substitute—
“(cc)it is chargeable to tax under Part 9 of ITEPA 2003 (pension income) because section 577 or 605 of that Act applies to it (UK social security pensions and retirement annuity contracts);
(cd)it arises from a source in the United Kingdom and is chargeable to tax under Part 9 of ITEPA 2003 because section 609, 610 or 611 of that Act applies to it (certain employment-related annuities);
(ce)it is a taxable benefit listed in Table A in section 660 of ITEPA 2003, other than income support or jobseeker’s allowance, chargeable to tax under Part 10 of that Act (social security income);”.
(3)In subsection (3)(d) for “paragraphs (a) to (c)” substitute “ paragraphs (a) to (ce) ”.
(4)For subsection (11) substitute—
“(11)In this section—
“investment transaction” has the same meaning as in section 127 above;
“ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003.”