# Finance Act 2013, Paragraph 126


In section 209 (unauthorised payments surcharge), in subsection (5), omit “, ordinarily resident”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/126 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-126
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.