Paragraph 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).”