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.