39U.K.This Part of this Schedule—
(a)explains when, as respects an individual, a tax year is a split year,
(b)defines the overseas part and the UK part of a split year, and
(c)amends certain enactments to provide for special charging rules in cases involving split years.
40(1)The effect of a tax year being a split year is to relax the effect of paragraph 2(3) (which treats individuals who are UK resident “for” a tax year as being UK resident at all times in that year).U.K.
(2)When and how the effect of paragraph 2(3) is relaxed is defined in the special charging rules introduced by the amendments made by this Part.
(3)Subject to those special charging rules (and any other special charging rules for split years that may be introduced in the future), nothing in this Part alters an individual's residence status for a tax year or affects his or her liability to tax.
41U.K.This Part—
(a)does not apply in determining the residence status of personal representatives, and
(b)applies to only a limited extent in determining the residence status of the trustees of a settlement (see section 475 of ITA 2007 and section 69 of TCGA 1992, as amended by this Part).
42U.K.The existence of special charging rules for cases involving split years is not intended to affect any question as to whether an individual would fall to be regarded under double taxation arrangements as a resident of the UK.