# Finance Act 2013, Paragraph 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);”, 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);”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/107 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.