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.

18 U.K.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).