8efd5adc_test_published___AccountingWEB__Current_application
[Provision] Taxable lump sums from pension schemes (ESC A10) [Future application] Will apply only in respect of earnings for overseas duties. [Current application] 
Applies in respect of earnings related to UK duties for individuals who are not ordinarily resident
Gabelle Tax Analysis: Draft legislation for statutory residence test published | AccountingWEB
Current application