# Finance Act 2013, Paragraph 114


“The year of departure” is the tax year consisting of or including period A.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/114 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-114
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.