Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 U.K. Ordinary residence

PART 1 U.K. Income tax and capital gains tax: remittance basis of taxation

Remittance basis restricted to non-doms U.K.

1 U.K. Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.

2 U.K. In section 809A (overview of Chapter), omit “or are not ordinarily UK resident”.

3 U.K. In section 809B (claim for remittance basis to apply)—

(a) in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and

(b) omit subsection (2).

4 U.K. In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000)—

(a) in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and

(b) in subsection (1A), omit “the individual is not domiciled in the United Kingdom in that year and”.

5 U.K. In section 809E (application of remittance basis without claim: other cases), in subsection (1)(b), omit “or is not ordinarily UK resident in that year”.