# Finance Act 2013, Paragraph 97


In section 16 (computation of losses), after subsection (3) insert—
“(3A) If the person is an individual and the year is a split year as respects that individual, subsection (3) also applies to a loss accruing to the individual in the overseas part of that year.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.