Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 45 U.K. Statutory residence test

PART 5 U.K. Miscellaneous

Consequential amendments U.K.

148 (1) TCGA 1992 is amended as follows. U.K.

(2) Omit section 9.

(3) In section 288 (interpretation)—

(a) in subsection (1), insert the following definition at the appropriate place—

• ““resident” means resident in accordance with the statutory residence test in Part 1 of Schedule 45 to the Finance Act 2013;”, and

(b) in the Table in subsection (8), omit the entry for the expressions “resident” and “ordinarily resident”.