Paragraph 101
(1)
Section 168 (emigration of donee) is amended as follows.
(2)
In subsection (1)(b), for “becomes neither resident nor ordinarily resident” substitute “ ceases to be resident ”.
(3)
In subsection (4), for “becoming neither resident nor ordinarily resident” substitute “ ceasing to be resident ”.
(4)
In subsection (5)—
(a)
in paragraph (a), for “becoming neither resident nor ordinarily resident” substitute “ ceasing to be resident ”, and
(b)
in paragraph (b), omit “or ordinarily resident”.