115U.K.TMA 1970 is amended as follows.
116(1)In section 98 (special returns etc), in subsection (4E)(d), omit “ordinarily”.U.K.
(2)The amendment made by this paragraph takes effect on the coming into force of regulations made under section 17(3) of F(No.2)A 2005 (authorised investment funds) by virtue of the amendment made by paragraph 136.
117U.K.In Schedule 1A (claims etc not included in returns), in paragraph 2(6), omit “or not ordinarily resident”.