Paragraph 144
(1)
In section 1032 (meaning of “chargeable event”), in subsection (5)(a), omit “and ordinarily UK resident”.
(2)
The amendment made by this paragraph applies in relation to convertible shares acquired on or after 6 April 2013.
In section 1032 (meaning of “chargeable event”), in subsection (5)(a), omit “and ordinarily UK resident”.
The amendment made by this paragraph applies in relation to convertible shares acquired on or after 6 April 2013.