Paragraph 94

(1)

Section 3A (reporting limits) is amended as follows.

(2)

In subsection (1)—

(a)

in paragraph (a), after “year of assessment” insert “ or, if that year is a split year as respects the individual, the UK part of that year ”, and

(b)

in paragraph (b), after “in that year” insert “ or, as the case may be, that part of the year ”.

(3)

In subsection (2), after “year of assessment” insert “ (or the UK part of such a year) ”.