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SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 3U.K.Split year treatment

Special charging rules for trading incomeU.K.

75U.K.In section 6 (territorial scope of charge to tax), after subsection (2) insert—

(2A)If the tax year is a split year as respects a UK resident individual, this section has effect as if, for the overseas part of that year, the individual were non-UK resident.