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.
8ZA(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.
8ZA(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.
8ZA(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.