Related Commentary  

17(1)  This section applies if–

(a)an individual carries on a trade otherwise than in partnership, and

(b)there is a change of residence.

17(1A)  For the purposes of this section there is a “change of residence” if–

(a)the individual becomes or ceases to be UK resident, or

(b)a tax year is, as respects the individual, a split year.

17(1B)  The change of residence occurs–

(a)in a case falling within subsection (1A)(a), at the start of the tax year for which the individual becomes or ceases to be UK resident, and

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