(1)Schedule 46 contains provision removing or replacing rules relating to ordinary residence.
(2)The Treasury may by order make further provision removing or replacing rules relating to ordinary residence with respect to—
(a)income tax,
(b)capital gains tax, and
(c)(so far as the ordinary residence status of individuals is relevant to them) inheritance tax and corporation tax.
(3)An order under subsection (2) may take effect from the start of the tax year in which the order is made.
(4)The Treasury may by order make any incidental, supplemental, consequential, transitional or saving provision in consequence of Schedule 46 or in consequence of any further provision made under subsection (2).
(5)An order under this section may—
(a)make different provision for different purposes, and
(b)make provision amending, repealing or revoking any provision made by or under an Act (whenever passed or made).
(6)An order under this section is to be made by statutory instrument.
(7)A statutory instrument containing an order under subsection (2) (whether alone or with other provisions) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.
(8)Subject to subsection (7), a statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.