SCHEDULES
SCHEDULE 46Ordinary residence
PART 3Capital gains tax: accruals basis of taxation
TCGA 1992
82
1
Section 69 (trustees of settlements) is amended as follows.
2
In subsection (2), omit “and ordinarily resident”.
3
In subsection (2B)(c), omit “, ordinarily resident”.
4
In subsection (2E), for the words from “and ordinarily resident” to the end substitute “
in the United Kingdom, then for the purposes of this Act it is treated as being not resident in the United Kingdom
”
.