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 ”.