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”.