Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 46 U.K. Ordinary residence

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

TCGA 1992 U.K.

93 U.K. In section 88(1) (gains of dual resident settlements)—

(a) in paragraph (a), omit “and ordinarily resident”, and

(b) in paragraph (b), omit “and ordinary residence”.