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”.