SCHEDULES

SCHEDULE 46U.K.Ordinary residence

PART 3U.K.Capital gains tax: accruals basis of taxation

TCGA 1992U.K.

76U.K.In section 10 (non-resident with United Kingdom branch or agency), in subsection (1), for “in which he is not resident and not ordinarily resident in the United Kingdom but” substitute “ if the residence condition is not met (see section 2(1A)) but the person ”.