iBet uBet web content aggregator. Adding the entire web to your favor.

iBet uBet web content aggregator. Adding the entire web to your favor.

Link to original content: http://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/97/enacted/data.html

http://www.legislation.gov.uk/id/ukpga/2013/29/schedule/45/enacted

SCHEDULES

SCHEDULE 45Statutory residence test

PART 3Split year treatment

97Special charging rules for capital gains

In section 16 (computation of losses), after subsection (3) insert—

3A
If the person is an individual and the year is a split year as respects that individual, subsection (3) also applies to a loss accruing to the individual in the overseas part of that year.