Amendment of section 746 (offshore income gains accruing to persons resident or domiciled abroad) of Principal Act.
55.— (1) Section 746 of the Principal Act is amended—
(a) in subsection (5) by substituting “resident or ordinarily resident” for “ordinarily resident”, and
(b) in subsections (5) and (6) by substituting “sections 806, 807, 807A, 807B and 807C” for “sections 806, 807 and 807A” in each place where it occurs.
(2) This section applies as on and from 1 February 2007.
