# Finance Act 2013, Paragraph 104


(1) Section 261 (section 260 relief: gifts to non-residents) is amended as follows.
(2) In subsection (1), for “neither resident nor ordinarily resident” substitute “ not resident ”.
(3) In subsection (2)(a), omit “or ordinarily resident”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/104 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.