# Finance Act 2013, Paragraph 39


This Part of this Schedule—
(a) explains when, as respects an individual, a tax year is a split year,
(b) defines the overseas part and the UK part of a split year, and
(c) amends certain enactments to provide for special charging rules in cases involving split years.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/39 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.