Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 Ordinary residence

PART 1 Income tax and capital gains tax: remittance basis of taxation

Remittance basis restricted to non-doms

4 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”.