# Finance Act 2013, Paragraph 110


(1) Schedule 5B (enterprise investment scheme: re-investment) is amended as follows.
(2) In paragraph 1—
(a) in sub-paragraph (1)(d), omit “or ordinarily resident”, and
(b) in sub-paragraph (4)(a), omit “or ordinarily resident”.
(3) In paragraph 3(3)(b), omit “or ordinarily resident”.
(4) In paragraph 19(1), in the definition of “non-resident”, for “neither resident nor ordinarily resident” substitute “ not resident ”.
(5) The amendments made by this paragraph apply in cases where the accrual time is on or after 6 April 2013 (even if the qualifying investment was made before that date).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/110 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-110
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.