# Finance Act 2013, Paragraph 85


In section 467 (person liable: UK resident trustees), in subsection (4), after paragraph (a) insert—
“(aa) is UK resident but the gain arises in the overseas part of a tax year that is, as respects the person who created the trusts, a split year,”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/85 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-85
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.