# Finance Act 2013, Paragraph 36


In section 376 (foreign accommodation and subsistence costs and expenses (overseas employments)), in subsection (1)(b), for “resident and ordinarily resident in the United Kingdom” substitute “ UK resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/36 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.