SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for savings and investment income
83
In section 368 (territorial scope of charges in respect of savings and investment income), after subsection (2) insert—
2A
If income arising to an individual who is UK resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.