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”.