SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for employment income
70
In section 554Z9 (remittance basis: A is ordinarily UK resident), in subsection (5)—
a
in paragraph (b), after “that income” insert “
(or of so much of it as is attributable to the UK part of the relevant tax year, if it was a split year as respects A)
”
, and
b
in paragraph (c), after “tax year” insert “
(or the UK part of it)
”
.