Section 368A | Interpretation of special rules for temporary non-residents

(1)This section concerns provisions of this Part that are expressed to apply if an individual is “temporarily non-resident” (“TNR provisions”).

(2)Part 4 of Schedule 45 to FA 2013 (statutory residence test: anti-avoidance) explains for the purposes of TNR provisions—

(a)when an individual is to be regarded as “temporarily non-resident”, and

(b)what the following terms mean—

(i)“the temporary period of non-residence”,

(ii)“the year of departure”, and

(iii)“the period of return”.

(3)A reference in TNR provisions to “the year of return” is to the tax year consisting of or including the period of return.

(4)Nothing in any double taxation relief arrangements is to be read as preventing the individual from being chargeable to income tax by virtue of any TNR provisions (or as preventing a charge to that tax from arising as a result).

(5)In this section and in TNR provisions, “double taxation relief arrangements” means arrangements that have effect under section 2(1) of TIOPA 2010.