# Finance Act 2013, Paragraph 64


In section 732 (non-transferors receiving benefit as a result of relevant transactions), in subsection (1)(b), for “ordinarily UK resident receives a benefit” substitute “ UK resident for a tax year receives a benefit in that tax year ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/64 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.