SCHEDULE 46 Ordinary Residence

Part 1 Income Tax and Capital Gains Tax: Remittance Basis of Taxation

Finance Act 2013 (2013 c 29) | Legislation

Section 219 Part 1 Income Tax and Capital Gains Tax: Remittance Basis of Taxation

Remittance basis restricted to non-doms

Chapter A1 of Part 14 of ITA 2007 (remittance basis) is amended as follows.

In section 809A (overview of Chapter), omit “or are not ordinarily UK resident”.

In section 809B (claim for remittance basis to apply)—

(a) in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and

(b) omit subsection (2).

In section 809D (application of remittance basis without claim where unremitted foreign income and gains under £2,000)—

(a) in subsection (1)(b), omit “or is not ordinarily UK resident in that year”, and

(b) in subsection (1A), omit “the individual is not domiciled in the United Kingdom in that year and”.

In section 809E (application of remittance basis without claim: other cases), in subsection (1)(b), omit “or is not ordinarily UK resident in that year”.

Treatment of relevant foreign earnings

ITEPA 2003 is amended as follows.

(1) In section 22 (chargeable overseas earnings for year when remittance basis applies and employee ordinarily UK resident), in subsection (1), for paragraph