SCHEDULES
SCHEDULE 46Ordinary residence
PART 4Other amendments
CTA 2009
138
1
In section 900 (which relates to roll-over relief for disposals of pre-FA 2002 assets), in subsection (2), omit “or ordinarily UK resident”.
2
The amendment made by this paragraph applies in relation to gains accruing or treated as accruing on or after 6 April 2013.