SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

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

Treatment of relevant foreign earnings U.K.

12 U.K.In section 271 (limited exemption of removal benefits and expenses: general), in subsection (2)—

(a) in paragraph (a), for “ordinarily UK resident” substitute “ outside section 26 ”, and

(b) in paragraph (b), for “not ordinarily UK resident” substitute “ meets section 26A requirement ”.