SCHEDULES
SCHEDULE 46Ordinary residence
PART 2Income tax: arising basis of taxation
ITA 2007
71
1
Section 861 (declarations of non-UK residence: settlements) is amended as follows.
2
In subsection (3)(b)(i) and (iii), omit “ordinarily”.
3
In subsection (4)—
a
in paragraphs (b) and (d), omit “ordinarily”, F1...
F1b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
The amendments made by this paragraph apply to the making of declarations on or after 6 April 2014, and any declarations made before that date continue to have effect in respect of interest paid on or after that date as if those amendments had not been made.