SCHEDULES

SCHEDULE 46Ordinary residence

PART 3Capital gains tax: accruals basis of taxation

TCGA 1992

85

1

Section 81 (death of trustee: special rules) is amended as follows.

2

In subsection (1)(b), omit “and ordinarily resident”.

3

In subsection (3)(b), omit “and ordinarily resident”.

4

In subsection (4)(b), omit “and ordinarily resident”.

5

In subsection (5)(a), omit “and ordinarily resident”.