# Finance Act 2013, Paragraph 23


In section 809YD of that Act (chargeable gains accruing on sales of exempt property), in subsection (3), omit “and P is not domiciled in the United Kingdom in that year”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.