SCHEDULES

SCHEDULE 45U.K.Statutory residence test

PART 4U.K.Anti-avoidance

Consequential amendments: capital gains taxU.K.

121U.K.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.