SCHEDULES

SCHEDULE 46Ordinary residence

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

Consequential amendments

24

In section 809Z7 of that Act (meaning of “foreign income and gains” etc)—

a

in subsection (2)(d), omit “if the individual is not domiciled in the United Kingdom in that year,”, and

b

in subsection (3)(a), for “is ordinarily UK resident in” substitute “ does not meet the requirement of section 26A of ITEPA 2003 for ”.