# Finance Act 2013, Paragraph 141


(1) In section 1009 (conditions relating to employee's income tax position), in subsection (5)(a), omit “and ordinarily UK resident”.
(2) The amendment made by this paragraph applies in relation to shares acquired on or after 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/141 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.