Section 8ZA — Taxes Management Act 1970: Interpretation of section 8(4A)

Interpretation of section 8(4A) 8ZA 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.