# Finance Act 2013, 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/94 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-94
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.