# Finance Act 2013, Paragraph 77


In section 243 (post-cessation receipts: extent of charge to tax), after subsection (5) insert—
“(6) If the tax year is a split year as respects a UK resident individual, this section has effect as if, for the overseas part of that year, the individual were non-UK resident.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/77 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.