# Finance Act 2013, Paragraph 141


In section 468 (non-UK resident trustees and foreign institutions), after subsection (6) insert—
“(7) This section does not apply if someone is liable under section 465B in respect of the gain.”

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/141 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.