SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for savings and investment income
87
1
Section 528A (reduction in amount charged on basis of non-UK residence of deceased person), as inserted by paragraph 3 of Schedule 8 to this Act, is amended as follows.
2
In subsection (1)(b), for the words from “on which” to the end substitute “
that were foreign days
”
.
3
In subsection (2)—
a
in paragraph (b), for the words from “on which” to the end substitute “
that were foreign days, and
”
, and
b
for paragraph (c), substitute—
c
the deceased died—
i
in a tax year for which the deceased was UK resident but not one that was a split year as respects the deceased, or
ii
in the UK part of a tax year that was a split year as respects the deceased.
4
After that subsection insert—
2A
Foreign days” are—
a
days falling within any tax year for which the deceased was not UK resident, and
b
days falling within the overseas part of any tax year that was a split year as respects the deceased.
5
In subsection (4), in the definition of “A”, for the words from “are days falling” to the end substitute “
were foreign days, and
”
.
6
In subsection (8), for “subsection (1)(b) or (2)(b)” substitute “
subsection (2A)(a) and (b)
”
.