# Finance Act 2013, Paragraph 41


This Part—
(a) does not apply in determining the residence status of personal representatives, and
(b) applies to only a limited extent in determining the residence status of the trustees of a settlement (see section 475 of ITA 2007 and section 69 of TCGA 1992, as amended by this Part).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/41 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.