Search Legislation

Income Tax (Earnings and Pensions) Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 572A

 Help about opening options

Alternative versions:

Status:

Point in time view as at 17/12/2014.

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 572A is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1572ATemporary non-residentsU.K.

This section has no associated Explanatory Notes

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

(2)Any pension within subsection (3) is to be treated for the purposes of section 571 as if it accrued in the period of return.

(3)A pension is within this subsection if—

(a)section 569 applies to it,

(b)it is in the form of a lump sum,

(c)it accrued in the temporary period of non-residence, and

(d)ignoring this section—

(i)it is not chargeable to tax under this Chapter, but

(ii)it would be so chargeable if the existence of any double taxation relief arrangements were disregarded.

(4)Subsection (3)(d)(i) includes a case where the charge could be prevented by making a DTR claim, even if no claim is in fact made.

(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 pension 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 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;

  • DTR claim” means a claim for relief under section 6 of that Act.]

Textual Amendments

F1S. 572A inserted (with effect in accordance with Sch. 45 para. 153(3) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 129

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?