SCHEDULES

SCHEDULE 46Ordinary residence

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

Consequential amendments

21

In section 735 of that Act (non-UK domiciled individuals to whom remittance basis applies), for subsection (1) substitute—

1

This section applies in relation to income treated under section 732 as arising to an individual in a tax year (“the deemed income”) if section 809B, 809D or 809E (remittance basis) applies to the individual for that year.