48(1)Amend section 336 (temporary residents in the United Kingdom) as follows.
(2)In subsection (1) for “Schedule D” substitute “a charge to which subsection (1A) applies”.
(3)After subsection (1) insert—
“(1A)This subsection applies to—
(a)the charge under Schedule D,
(b)the charge under Part 9 of ITEPA 2003 (pension income) in respect of—
(i)income to which section 573, 605, 609, 610, 611, 623 or 629 of that Act applies,
(ii)any annual payment to which section 633 of that Act applies which is made by or on behalf of a person who is outside the United Kingdom, or
(iii)income to which section 583 of that Act applies if the paying scheme (see subsection (3) of that section) is a pilots' benefit fund (see section 587 of that Act), and
(c)the charge under Part 10 of ITEPA 2003 (social security income) in respect of benefits to which section 678 of that Act applies (foreign benefits).”