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Finance Act 2013
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- UK Public General Acts
- 2013 c. 29
- SCHEDULE 45
- PART 5
- Paragraph 153
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153(1)Parts 1 and 2 of this Schedule have effect for determining whether individuals are resident or not resident in the UK for the tax year 2013-14 or any subsequent tax year.
(2)Part 3 of this Schedule has effect in calculating an individual’s liability to income tax or capital gains tax for the tax year 2013-14 or any subsequent tax year.
(3)Part 4 of this Schedule has effect if the year of departure (as defined in that Part) is the tax year 2013-14 or a subsequent tax year.
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