This is the original version (as it was originally enacted).
155(1)This paragraph applies if—
(a)year X or, for Part 3 of this Schedule, the tax year for which an individual’s liability to tax is being calculated is the tax year 2013-14 or a subsequent tax year, and
(b)it is necessary to determine under a provision of this Schedule, or a provision inserted by Part 3 of this Schedule, whether a tax year before the tax year 2013-14 (a “pre-commencement tax year”) was a split year as respects the individual.
(2)The provision is to have effect as if—
(a)the reference to a split year were to a tax year to which the relevant ESC applied, and
(b)any reference to the UK part or the overseas part of such a year were to the part corresponding as far as possible, in accordance with the terms of the relevant ESC, to the UK part or the overseas part of a split year.
(3)Where the provision also refers to cases involving actual or deemed departure from the UK, the reference is to be read and given effect so far as possible in accordance with the terms of the relevant ESC.
(4)“The relevant ESC” means whichever of the extra-statutory concessions to which effect is given by Part 3 of this Schedule is relevant in the individual’s case.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
