# Finance Act 2013, Paragraph 135


(1) In section 7 (charge to income tax on lump sum), in subsection (3), omit “, ordinarily resident”.
(2) The amendment made by this paragraph has effect in relation to the tax year 2013-14 and any subsequent tax year.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/135 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-135
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.