Introduction Details of the Schedule Consequential amendments
326.Paragraph 148 amends TCGA to delete section 9, which defines residence and related expressions for the purposes of that Act, and inserts into section 288 the definition of “resident” given by this Schedule.
327.Paragraph 149 makes a minor consequential amendment to section 27 of ITEPA.
328.Paragraph 150 makes a minor consequential amendment to section 465 of ITTOIA.
329.Paragraph 151 amends section 28 of FA 2005 to incorporate the concept of a split year as defined in Part 3 of this Schedule and amends section 41 of FA 2005 to insert the definitions of “non-UK resident” and “UK resident” in accordance with the meaning arising from this Schedule. Minor amendments are also made to sections 30, 31 and 32 of that Act.
330.Paragraph 152 amends ITA to delete sections 829 to 832, which contain provisions about the meaning of residence for income tax purposes. It also makes consequential amendments to sections 809B, 809D, 809E and 810.