# Finance Act 2013, Paragraph 138


(1) In section 900 (which relates to roll-over relief for disposals of pre-FA 2002 assets), in subsection (2), omit “or ordinarily UK resident”.
(2) The amendment made by this paragraph applies in relation to gains accruing or treated as accruing on or after 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/138 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-138
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.