SCHEDULES
SCHEDULE 46Ordinary residence
PART 3Capital gains tax: accruals basis of taxation
TCGA 1992
101
1
Section 168 (emigration of donee) is amended as follows.
2
In subsection (1)(b), for “becomes neither resident nor ordinarily resident” substitute “
ceases to be resident
”
.
3
In subsection (4), for “becoming neither resident nor ordinarily resident” substitute “
ceasing to be resident
”
.
4
In subsection (5)—
a
in paragraph (a), for “becoming neither resident nor ordinarily resident” substitute “
ceasing to be resident
”
, and
b
in paragraph (b), omit “or ordinarily resident”.