SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

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

Consequential amendments U.K.

17 U.K.In section 12 of TCGA 1992 (non-UK domiciled individuals to whom remittance basis applies), for subsection (1) substitute—

“(1) This section applies to foreign chargeable gains accruing to an individual in a tax year (“the foreign chargeable gains”) if section 809B, 809D or 809E of ITA 2007 (remittance basis) applies to the individual for that year.”