xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
104(1)Section 288 of TCGA 1992 (interpretation) is amended as follows.U.K.
(2)In subsection (1), insert the following definition in the appropriate place—
““split year”, as respects an individual, means a tax year that, as respects that individual, is a split year within the meaning of Part 3 of Schedule 45 to the Finance Act 2013 (statutory residence test: split year treatment);”.
(3)After subsection (1ZA) insert—
“(1ZB)A reference in this Act to “the overseas part” or “the UK part” of a split year is to be read in accordance with Part 3 of Schedule 45 to the Finance Act 2013 (statutory residence test: split year treatment).”