Section 8ZA | Interpretation 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.