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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 3U.K.Split year treatment

Definitions in enactments relating to income tax and CGTU.K.

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—

(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).