SCHEDULES
SCHEDULE 46Ordinary residence
PART 2Income tax: arising basis of taxation
ITTOIA 2005
48
1
In section 636 (calculation of undistributed income), in subsection (2)(b), for “, resident and ordinarily resident” substitute “
and resident
”
.
2
The amendment made by this paragraph does not apply in calculating income arising under a settlement in tax years ending before 6 April 2013.