Paragraph 111
In relation to an individual, a “residence period” is—
(a)
a tax year that, as respects the individual, is not a split year, or
(b)
the overseas part or the UK part of a tax year that, as respects the individual, is a split year.
In relation to an individual, a “residence period” is—
a tax year that, as respects the individual, is not a split year, or
the overseas part or the UK part of a tax year that, as respects the individual, is a split year.