# Finance Act 2013, Paragraph 78


In section 849 (calculation of firm's profits or losses), after subsection (3) insert—
“(3A) For any tax year that is a split year as respects the partner, this section has effect as if the partner were non-UK resident in the overseas part of the year.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/78 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.