In addition to the General Transitional Provisions in para. 154(1)-(4),70 paras. 154-156 contain further transitional provisions which are specific to particular provisions of the SRT including the Split Year Rules. Some of these rules are relevant only to particular cases and are dealt with in our consideration of those cases.71 Para. 155, however, has a transitional rule which applies to the Split Year Rules generally:

‘(1) This paragraph applies if -

(a)year X or, for Part 3 of this Schedule, the tax year for which an individual’s liability to tax is being calculated is the tax year 2013–14 or a subsequent tax year, and

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