SCHEDULES

SCHEDULE 46Ordinary residence

PART 2Income tax: arising basis of taxation

ICTA

28

In section 614 of ICTA (exemptions and reliefs in respect of income from investments etc of certain pension schemes)—

(a)

in subsection (4), for “not domiciled, ordinarily resident or resident” substitute “ not domiciled and not resident ”, and

(b)

in subsection (5), for “not domiciled, ordinarily resident or resident” substitute “ not domiciled and not resident ”.