This section has no associated Explanatory Notes
96U.K.In section 13 (attribution of gains to members of non-resident companies), after subsection (3) insert—
“(3A)Subsection (2) does not apply in the case of a participator who is an individual if—
(a)the tax year in which the chargeable gain accrues to the company is a split year as respects the participator, and
(b)the chargeable gain accrues to the company in the overseas part of that year.”