Paragraph 53

(1)

“The overseas part” of a split year is the part of that year defined below—

(a)

for the Case in question, or

(b)

if the taxpayer's circumstances fall within more than one Case, for the Case which has priority (see paragraphs 54 and 55).

(2)

For Case 1, the overseas part is—

(a)

if there is only one period falling within paragraph 44(3), the part beginning with the first day of that period, and

(b)

if there is more than one such period, the part beginning with the first day of the longest of those periods.

(3)

For Case 2, the overseas part is the part beginning with the deemed departure day as defined in paragraph 45(7) and (8).

(4)

For Case 3, the overseas part is the part beginning with the day mentioned in paragraph 46(3)(a).

(5)

For Case 4, the overseas part is the part before the day mentioned in paragraph 47(3).

(6)

For Case 5, the overseas part is—

(a)

if there is only one period falling within paragraph 48(3), the part before that period begins, and

(b)

if there is more than one such period, the part before the first of those periods begins.

(7)

For Case 6, the overseas part is—

(a)

if there is only one period falling within paragraph 49(3), the part ending with the last day of that period, and

(b)

if there is more than one such period, the part ending with the last day of the longest of those periods.

(8)

For Case 7, the overseas part is the part before the deemed arrival day as defined in paragraph 50(7) and (8).

(9)

For Case 8, the overseas part is the part before the day mentioned in paragraph 51(3)(a).