# Finance Act 2013, Paragraph 78


In section 16 (computation of losses), in subsection (3), for “during no part of which he is resident or ordinarily resident in the United Kingdom” substitute “ where the residence condition is not met (see section 2(1A)) ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/78 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.