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).