# Finance Act 2013, Paragraph 103


In section 199 (exploration or exploitation assets: deemed disposals), in subsection (2), for “who is not resident and not ordinarily resident in the United Kingdom” substitute “ in respect of whom the residence condition (see section 2(1A)) is not met ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/103 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.