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.

21 U.K.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.”