SCHEDULES
SCHEDULE 45Statutory residence test
PART 4Anti-avoidance
Consequential amendments: capital gains tax
121
In section 96 (payment by and to companies), in subsection (9A), for the words from “which in his case” to the end substitute
for which he or she was not so resident if—
a
section 10A applies to him or her, and
b
the year falls within the temporary period of non-residence.