SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

PART 3 U.K.Capital gains tax: accruals basis of taxation

TCGA 1992 U.K.

77 (1) Section 13 (attribution of gains to members of non-resident companies) is amended as follows. U.K.

(2) In subsection (2), omit “or ordinarily resident”.

(3) In subsection (10), for “neither resident nor ordinarily resident” substitute “ not resident ”.

(4) In subsection (13)(b), omit “or ordinarily resident”.