# Finance Act 2013, Paragraph 140


(1) In section 947 (aggregate income of the estate), in subsection (2)(b)(i), omit “who was 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/140 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.