SCHEDULES
SCHEDULE 46Ordinary residence
PART 1Income tax and capital gains tax: remittance basis of taxation
4Remittance basis restricted to non-doms
In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000)—
a
in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and
b
in subsection (1A), omit “the individual is not domiciled in the United Kingdom in that year and”.