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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This is the original version (as it was originally enacted).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 savings and investment income

This section has no associated Explanatory Notes

85In section 467 (person liable: UK resident trustees), in subsection (4), after paragraph (a) insert—

“(aa)is UK resident but the gain arises in the overseas part of a tax year that is, as respects the person who created the trusts, a split year,”.

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