# Finance Act 2013, Paragraph 59


In section 718 (meaning of “person abroad” etc), in subsection (2)(b), for “neither UK resident nor ordinarily UK resident” substitute “ non-UK resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.