SCHEDULES
SCHEDULE 45Statutory residence test
PART 3Split year treatment
Special charging rules for capital gains
96
In section 13 (attribution of gains to members of non-resident companies), after subsection (3) insert—
3A
Subsection (2) does not apply in the case of a participator who is an individual if—
a
the tax year in which the chargeable gain accrues to the company is a split year as respects the participator, and
b
the chargeable gain accrues to the company in the overseas part of that year.