SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Definitions in enactments relating to income tax and CGT
104
1
Section 288 of TCGA 1992 (interpretation) is amended as follows.
2
In subsection (1), insert the following definition in the appropriate place—
“split year”, as respects an individual, means a tax year that, as respects that individual, is a split year within the meaning of Part 3 of Schedule 45 to the Finance Act 2013 (statutory residence test: split year treatment);
3
After subsection (1ZA) insert—
1ZB
A reference in this Act to “the overseas part” or “the UK part” of a split year is to be read in accordance with Part 3 of Schedule 45 to the Finance Act 2013 (statutory residence test: split year treatment).
105
In Part 2 of Schedule 1 to ITEPA 2003 (index of defined expressions), insert the following entries in the appropriate places—
the overseas part
section 989 of ITA 2007
split year
section 989 of ITA 2007
the UK part
section 989 of ITA 2007
106
In Part 2 of Schedule 4 to ITTOIA 2005 (index of defined expressions), insert the following entries in the appropriate places—
the overseas part
section 989 of ITA 2007
split year
section 989 of ITA 2007
the UK part
section 989 of ITA 2007
107
In section 989 of ITA 2007 (definitions for purposes of Income Tax Acts), insert the following definitions in the appropriate places—
“the overseas part”, in relation to a split year, has the meaning given in Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
“split year”, in relation to an individual, means a tax year that, as respects that individual, is a split year within the meaning of Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
“the UK part”, in relation to a split year, has the meaning given in Part 3 of Schedule 45 to FA 2013 (statutory residence test: split year treatment);
108
In Schedule 4 to that Act (index of defined expressions), insert the following entries in the appropriate places—
the overseas part
section 989
split year
section 989
the UK part
section 989