SCHEDULES
SCHEDULE 46Ordinary residence
PART 2Income tax: arising basis of taxation
ITEPA 2003
31
In section 61G (application of Income Tax Acts in relation to deemed employment), in subsection (5)—
(a)
for paragraph (a) substitute—
“(a)
the worker being resident or domiciled outside the United Kingdom or meeting the requirement of section 26A,”, and
(b)
in paragraph (b), omit “or ordinarily resident”.