SCHEDULES
SCHEDULE 46Ordinary residence
PART 1Income tax and capital gains tax: remittance basis of taxation
Consequential amendments
18
In section 87B of that Act (section 87: remittance basis), in subsection (1)—
a
insert “
and
”
at the end of paragraph (a),
b
omit “and” at the end of paragraph (b), and
c
omit paragraph (c).