# Finance Act 2013, Paragraph 89


In section 577 (territorial scope of charges in respect of miscellaneous income), after subsection (2) insert—
“(2A) If income arising to an individual who is UK resident arises in the overseas part of a split year, it is to be treated for the purposes of this section as arising to a non-UK resident.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/89 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-89
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.