# Finance Act 2013, Paragraph 142


(1) In section 1017 (condition relating to employee's income tax position), in subsection (4)(a), omit “and ordinarily UK resident”.
(2) The amendment made by this paragraph applies in relation to options obtained on or after 6 April 2013.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/142 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-142
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.