# Finance Act 2013, Paragraph 73


(1) Section 690 of ITEPA 2003 (employee non-residents etc) is amended as follows.
(2) In subsection (1), omit “only”.
(3) After that subsection insert—
“(1A) This section also applies in relation to an employee in a tax year if it appears to an officer of Revenue and Customs that—
(a) the tax year is likely to be a split year as respects the employee, and
(b) the employee works or will work in the United Kingdom and also works or is likely to work outside the United Kingdom.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.