Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 Ordinary residence

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

Consequential amendments

20 In section 730 of that Act (non-UK domiciled individuals to whom remittance basis applies), for subsection (1) substitute—

“(1) This section applies in relation to income treated under section 728 as arising to an individual in a tax year (“the deemed income”) if section 809B, 809D or 809E (remittance basis) applies to the individual for that year.”