SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for employment income
69
In section 554Z6 (overlap with certain earnings), in subsection (1)(a), after “UK resident” insert “
(and, in the case of a tax year that is a split year as respects A, are not “excluded” by virtue of section 15(1A)(a) and (b)(i))
”
.