SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

PART 1 U.K.Income tax and capital gains tax: remittance basis of taxation

Remittance basis restricted to non-doms U.K.

5 U.K.In section 809E (application of remittance basis without claim: other cases), in subsection (1)(b), omit “or is not ordinarily UK resident in that year”.