# Finance Act 2013, Paragraph 50


In section 651 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.