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Finance Act 2013

Definitions in enactments relating to income tax and CGT

161.Paragraph 104 amends section 288 of TCGA to insert definitions of a “split year” and “the overseas part” and “the UK part” of a split year.

162.Paragraph 105 amends Part 2 of Schedule 1 to ITEPA to insert cross-references to the ITA definitions of a “split year” and “the overseas part” and “the UK part” of a split year.

163.Paragraph 106 amends Part 2 of Schedule 4 to ITTOIA to insert cross-references to the ITA definitions of a “split year” and “the overseas part” and “the UK part” of a split year.

164.Paragraph 107 amends section 989 of ITA to insert definitions of a “split year” and “the overseas part” and “the UK part” of a split year.

165.Paragraph 108 amends Schedule 4 to ITA to insert entries relating to “split year”, “the overseas part” and “the UK part” of a split year.

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