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

Remittance basis restricted to non-doms U.K.

3 U.K. In section 809B (claim for remittance basis to apply)—

(a) in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and

(b) omit subsection (2).