This section has no associated Explanatory Notes
105U.K.In Part 2 of Schedule 1 to ITEPA 2003 (index of defined expressions), insert the following entries in the appropriate places—
| “the overseas part | section 989 of ITA 2007”, |
| “split year | section 989 of ITA 2007”, and |
| “the UK part | section 989 of ITA 2007”. |