SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

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

TCGA 1992 U.K.

78 U.K.In section 16 (computation of losses), in subsection (3), for “during no part of which he is resident or ordinarily resident in the United Kingdom” substitute “ where the residence condition is not met (see section 2(1A)) ”.