SCHEDULES

SCHEDULE 45 U.K.Statutory residence test

PART 3 U.K.Split year treatment

Definitions in enactments relating to income tax and CGT U.K.

108 U.K.In Schedule 4 to that Act (index of defined expressions), insert the following entries in the appropriate places—

“the overseas part

section 989”,

“split year

section 989”, and

“the UK part

section 989”.