SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

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

TCGA 1992 U.K.

85 (1) Section 81 (death of trustee: special rules) is amended as follows. U.K.

(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”.