Paragraph 32
In section 83A(3) (trustee residence: split years)—
(a)
in paragraph (a)—
(i)
after “resident” insert “ and ordinarily resident ”, and
(ii)
at the end omit “or”, and
(b)
omit paragraph (b).
In section 83A(3) (trustee residence: split years)—
in paragraph (a)—
after “resident” insert “ and ordinarily resident ”, and
at the end omit “or”, and
omit paragraph (b).