Paragraph 118
(1)
Section 157 of IHTA 1984 (non-residents' bank accounts) is amended as follows.
(2)
For subsection (2) substitute—
“(2)This section applies to a person who is not domiciled and not resident in the United Kingdom immediately before his death.”
(3)
In subsection (3), for “, resident or ordinarily resident” substitute “ or resident ”.
(4)
In subsection (4)—
(a)
in paragraph (a), omit “or ordinarily resident”, and
(b)
in paragraph (b), omit “or ordinarily resident” and “and ordinarily resident”.
(5)
The amendments made by this paragraph do not apply if the person dies before 6 April 2013.