Special charging rules for capital gains
This section has no associated Explanatory Notes
99(1)Section 16ZC (individual who has made election under section 16ZA and to whom remittance basis applies) is amended as follows.
(2)In subsection (3)—
(a)in paragraph (a), after “that year” insert “or, if that year is a split year as respects the individual, in the UK part of that year”, and
(b)in paragraph (b), after “that year” insert “or they are so remitted in that year but it is a split year as respects the individual and they are so remitted in the overseas part of the year”.
(3)In subsection (7), in the definition of “relevant allowable losses”, after “tax year” insert “or a part of the tax year”.