SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

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

TCGA 1992 U.K.

88 (1) Section 83A (trustees both resident and non-resident in a year of assessment) is amended as follows. U.K.

(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”.