# Finance Act 2013, Paragraph 146


In section 363A of TIOPA 2010 (residence of offshore funds which are undertakings for collective investment in transferable securities), in subsection (3), for “neither resident nor ordinarily resident” substitute “ not resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/146 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.