# Finance Act 2013, Paragraph 96


In section 13 (attribution of gains to members of non-resident companies), after subsection (3) insert—
“(3A) Subsection (2) does not apply in the case of a participator who is an individual if—
(a) the tax year in which the chargeable gain accrues to the company is a split year as respects the participator, and
(b) the chargeable gain accrues to the company in the overseas part of that year.”

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/96 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.