After section 8 insert—

“8ZAInterpretation of section 8(4A)

(1)

For the purposes of section 8(4A) of this Act, a person (“F”) is within this section if each of conditions A to C is met.

(2)

Condition A is that F performs in the United Kingdom, for a continuous period of 30 days or more, duties of an office or employment.

(3)

Condition B is that the office or employment is under or with a person who—

(a)

is not resident in the United Kingdom, but

(b)

is resident outside the United Kingdom.

(4)

Condition C is that the duties are performed for the benefit of a person who—

(a)

is resident in the United Kingdom, or

(b)

carries on a trade, profession or vocation in the United Kingdom.”