SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 4 U.K. Anti-avoidance

New special rule: lump sum payments under pension schemes etc U.K.

130 (1) In Chapter 1 of Part 11 (pay as you earn: introduction), section 683 is amended as follows. U.K.

(2) After subsection (3) insert—

“(3ZA) PAYE employment income” for a tax year does not include any taxable specific income treated as paid or received in that tax year by section 394A or 554Z4A (temporary non-residents).”

(3) For subsection (3B) substitute—

“(3B) PAYE pension income” for a tax year does not include any taxable pension income that is treated as accruing in that tax year by section 572A or 579CA (temporary non-residents).”