# Finance Act 2013, Paragraph 98


In section 16ZB (individual who has made election under section 16ZA: foreign chargeable gains remitted in tax year after tax year in which accrue), in subsection (1)(c), after “tax year” insert “ or a part of the applicable tax year ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/98 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-98
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.