SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

PART 2 U.K.Income tax: arising basis of taxation

ITEPA 2003 U.K.

32 U.K.In section 328 (the income from which deductions may be made), in subsection (5), omit the entry for Chapter 6 of Part 5 and the word “and” immediately preceding it.