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Finance Act 2013

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This is the original version (as it was originally enacted).

Special charging rules for trading income

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77In section 243 (post-cessation receipts: extent of charge to tax), after subsection (5) insert—

(6)If the tax year is a split year as respects a UK resident individual, this section has effect as if, for the overseas part of that year, the individual were non-UK resident.

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