# Finance Act 2008, Paragraph 103


In section 13(2) of TCGA 1992 (attribution of gains to members of non-resident companies), for the words from “, who, if” to “and who” substitute “ and ”.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/103 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.