Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 3 U.K. Split year treatment

Special charging rules for capital gains U.K.

97 U.K. In section 16 (computation of losses), after subsection (3) insert—

“(3A) If the person is an individual and the year is a split year as respects that individual, subsection (3) also applies to a loss accruing to the individual in the overseas part of that year.”