# Finance Act 2013, Paragraph 139


(1) In section 936 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.
(2) The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/139 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-139
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.