Paragraph 43
(1)
As respects an individual, a tax year is a “split year” if—
(a)
the individual is resident in the UK for that year, and
(b)
the circumstances of the case fall within—
(i)
Case 1, Case 2 or Case 3 (cases involving actual or deemed departure from the UK), or
(ii)
Case 4, Case 5, Case 6, Case 7 or Case 8 (cases involving actual or deemed arrival in the UK).
(2)
The 8 Cases are described in paragraphs 44 to 51.
(3)
In those paragraphs, the individual is referred to as “the taxpayer” and the tax year as “the relevant year”.
(4)
In applying Part 2 of this Schedule to those paragraphs, for “P” read “the taxpayer”.