Finance Act 2013 (c. 29)

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.

24 U.K. 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 ”.