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
”
.