# Finance Act 2013, Paragraph 153


(1) Parts 1 and 2 of this Schedule have effect for determining whether individuals are resident or not resident in the UK for the tax year 2013-14 or any subsequent tax year.
(2) Part 3 of this Schedule has effect in calculating an individual's liability to income tax or capital gains tax for the tax year 2013-14 or any subsequent tax year.
(3) Part 4 of this Schedule has effect if the year of departure (as defined in that Part) is the tax year 2013-14 or a subsequent tax year.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/153 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.