104(1)Section 288 of TCGA 1992 (interpretation) is amended as follows.U.K.
(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).”
105U.K.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”, and |
| “the UK part | section 989 of ITA 2007”. |
106U.K.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”, and |
| “the UK part | section 989 of ITA 2007”. |
107U.K.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);”, and
““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);”.
108U.K.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”, and |
| “the UK part | section 989”. |