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