# Finance Act 2013, Paragraph 45


In section 459 (transfer of assets abroad), in subsection (2), for “an individual ordinarily UK resident” substitute “ a UK resident individual ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/45 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.