SCHEDULES

SCHEDULE 45 Statutory residence test

PART 3 Split 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”.