# Finance Act 2013, Paragraph 12


In section 271 (limited exemption of removal benefits and expenses: general), in subsection (2)—
(a) in paragraph (a), for “ordinarily UK resident” substitute “ outside section 26 ”, and
(b) in paragraph (b), for “not ordinarily UK resident” substitute “ meets section 26A requirement ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.