# Finance Act 2013, 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.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/144 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-144
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.