Paragraph 35 I1

for “resident in the United Kingdom during any part of the year or ordinarily resident in the United Kingdom during the year” substitute “ resident and ordinarily resident in the United Kingdom during any part of the year ”, and

for “such residence or ordinary residence” substitute “ such residence and ordinary residence ”.

section 86(2)(b) (trustees resident outside United Kingdom),

section 88(1) (gains of dual resident settlements), and

paragraph 5(1) of Schedule 4C (chargeable amount: dual resident settlement).