# Finance Act 2013, Paragraph 2


(1) Section 718 (meaning of “person abroad” etc) is amended as follows.
(2) For subsection (1) substitute—
“(1) In this Chapter “person abroad” means—
(a) a person who is resident outside the United Kingdom, or
(b) an individual who is domiciled outside the United Kingdom.”
(3) Omit subsection (2)(a).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/10/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-10/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.