# Finance Act 2013, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.