Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 U.K. Ordinary residence

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

TCGA 1992 U.K.

82 (1) Section 69 (trustees of settlements) is amended as follows. U.K.

(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 ”.