Paragraph 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 resident ”, and
(b)
in subsection (5), for “not domiciled, ordinarily resident or resident” substitute “ not domiciled and not resident ”.