Finance Act 2014

Amendment of section 823A of Principal Act (deduction for income earned in certain foreign states)

16. (1) Section 823A of the Principal Act is amended—

(a) in subsection (1), in the definition of “qualifying day”, by substituting the following for all words from and including “4 consecutive days” to the end of that definition:

“3 consecutive days throughout the whole of which the individual is present in a relevant state for the purposes of the performance of the duties of the office or employment and where such consecutive days (taken as a whole) are substantially devoted to the performance of such duties, but no day shall be counted more than once as a qualifying day, and presence in a relevant state shall include the duration of time spent travelling directly from the State to a relevant state, and from a relevant state to the State or to another relevant state;”,

(b) in subsection (1), by substituting the following for the definition of “relevant state”:

“‘relevant state’ means, as regards the years of assessment 2012 to 2017, the Federative Republic of Brazil, the Russian Federation, the Republic of India, the People’s Republic of China or the Republic of South Africa, and includes—

(a) as regards the years of assessment 2013 to 2017, the Arab Republic of Egypt, the People’s Democratic Republic of Algeria, the Republic of Senegal, the United Republic of Tanzania, the Republic of Kenya, the Federal Republic of Nigeria, the Republic of Ghana and the Democratic Republic of the Congo, and

(b) as regards the years of assessment 2015 to 2017, Japan, the Republic of Singapore, the Republic of Korea, the Kingdom of Saudi Arabia, the United Arab Emirates, the State of Qatar, the Kingdom of Bahrain, the Republic of Indonesia, the Socialist Republic of Vietnam, the Kingdom of Thailand, the Republic of Chile, the Sultanate of Oman, the State of Kuwait, the United Mexican States and Malaysia;”,

(c) in subsection (3) by substituting “40 days” for “60 days”, and

(d) by inserting the following after subsection (5):

“(6) This section shall continue to apply for the years of assessment 2015, 2016 and 2017.”.

(2) Paragraphs (a) and (c) of subsection (1) shall have effect for the years of assessment 2015, 2016 and 2017.