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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 3 U.K.Split year treatment

Special charging rules for capital gainsU.K.

100U.K.In section 86 (attribution of gains to settlors with interest in non-resident or dual resident settlements), in subsection (4)(a), after “the year” insert “ or if, as respects the settlor, the year is a split year, in the UK part of that year ”.