SCHEDULES

SCHEDULE 45Statutory residence test

PART 3Split year treatment

Definitions in enactments relating to income tax and CGT

106In Part 2 of Schedule 4 to ITTOIA 2005 (index of defined expressions), insert the following entries in the appropriate places—

the overseas partsection 989 of ITA 2007,
split yearsection 989 of ITA 2007, and
the UK partsection 989 of ITA 2007.