SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Definitions in enactments relating to income tax and CGT
106
In Part 2 of Schedule 4 to ITTOIA 2005 (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”.