Part 2 Income Tax: Arising Basis of Taxation
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Income Tax: Arising Basis of Taxation

ICTA

28

In section 614 of ICTA (exemptions and reliefs in respect of income from investments etc of certain pension schemes)—

(a)     in subsection (4), for “not domiciled, ordinarily resident or resident†substitute “not domiciled and not residentâ€, and

(b)     in subsection (5), for “not domiciled, ordinarily resident or resident†substitute “not domiciled and not residentâ€.

ITEPA 2003

29

ITEPA 2003 is amended as follows.

30

In section 56 (application of Income Tax Acts in relation to deemed employment), in subsection (5)—

(a)     for paragraph (a) substitute—

“(a)     the worker being resident or domiciled outside the United Kingdom or meeting the requirement of section 26A,â€, and

(b)     in paragraph (b), omit “or ordinarily residentâ€.

31

In section 61G (application of Income Tax Acts in relation to deemed employment), in subsection (5)—

(a)     for paragraph (a) substitute—

“(a)     the worker being resident or domiciled outside the United Kingdom or meeting the requirement of section 26A,â€, and

(b)     in paragraph (b), omit “or ordinarily residentâ€.

32

In section 328 (the income from which deductions may be made), in subsection

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