101.Paragraph 116 removes a reference to ordinarily resident from section 98(4E)(d) of TMA reflecting the change made to section 18 F(No.2)A 2005 by paragraph 136 of this Schedule and the change that will shortly be made to the supporting Authorised Investment Funds (Tax) Regulations 2006 (see Background).
102.Paragraph 117 removes a reference to ordinarily resident from paragraph 2(6) of Schedule 1A to TMA.
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