SCHEDULES

SCHEDULE 46U.K.Ordinary residence

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

ITEPA 2003U.K.

41(1)In Schedule 3 (approved SAYE option schemes), in paragraph 6(2)—U.K.

(a)insert “ and ” at the end of paragraph (c), and

(b)omit paragraph (ca), including the “and” at the end of it.

(2)The amendments made by this paragraph do not apply to schemes that have been approved before the day on which this Act is passed.