SCHEDULES
SCHEDULE 46Ordinary residence
PART 3Capital gains tax: accruals basis of taxation
TCGA 1992
88
1
Section 83A (trustees both resident and non-resident in a year of assessment) is amended as follows.
2
In subsection (3)(a), omit “and ordinarily resident”.
3
In subsection (4)—
a
in paragraph (a), for “neither resident nor ordinarily resident” substitute “
not resident
”
, and
b
in paragraph (b), omit “and ordinarily resident”.