There are currently no known outstanding effects for the Finance Act 2013, Paragraph 94.
94(1)Section 3A (reporting limits) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (a), after “year of assessment” insert “ or, if that year is a split year as respects the individual, the UK part of that year ”, and
(b)in paragraph (b), after “in that year” insert “ or, as the case may be, that part of the year ”.
(3)In subsection (2), after “year of assessment” insert “ (or the UK part of such a year) ”.
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