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
”
.