# Finance Act 2013, Paragraph 95


(1) Section 12 (non-UK domiciled individuals to whom remittance basis applies) is amended as follows.
(2) After subsection (2) insert—
“(2A) If that tax year is a split year as respects the individual, the chargeable gains are treated as accruing to the individual in the part of the year (the overseas part or the UK part) in which the foreign chargeable gains are so remitted.”
(3) In subsection (3), after “that year” insert “ or, where applicable, that part of the year ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/95 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.