# Finance Act 2013, Paragraph 84


In section 465 (person liable for tax on gains from life insurance etc: individuals), after subsection (1) insert—
“(1A) But if the tax year is a split year as respects the individual, the individual is not liable for tax under this Chapter in respect of gains arising in the overseas part of that year (subject to section 465B).”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/84 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.