Finance Act 2013

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).”