Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 U.K. Ordinary residence

PART 2 U.K. Income tax: arising basis of taxation

ITEPA 2003 U.K.

33 U.K. In section 341 (travel at start or finish of overseas employment), in subsection (3), for “resident and ordinarily resident in the United Kingdom” substitute “ UK resident ”.