# Finance Act 2013, Paragraph 100


(1) Section 167 (gifts to foreign-controlled companies) is amended as follows.
(2) In subsection (2)(a), for “neither resident nor ordinarily resident” substitute “ not resident ”.
(3) In subsection (3), for the words from “or ordinarily resident” to “nor ordinarily resident” substitute “ in the United Kingdom is to be regarded as not resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/100 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.