{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-43.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(1) As respects an individual, a tax year is a “split year” if—\n(a) the individual is resident in the UK for that year, and\n(b) the circumstances of the case fall within—\n(i) Case 1, Case 2 or Case 3 (cases involving actual or deemed departure from the UK), or\n(ii) Case 4, Case 5, Case 6, Case 7 or Case 8 (cases involving actual or deemed arrival in the UK).\n(2) The 8 Cases are described in paragraphs 44 to 51.\n(3) In those paragraphs, the individual is referred to as “the taxpayer” and the tax year as “the relevant year”.\n(4) In applying Part 2 of this Schedule to those paragraphs, for “P” read “the taxpayer”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/43",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}