# Finance Act 2013, Paragraph 86


In section 82 (past trustees: liability for tax), in subsection (3)(b), for “become neither resident nor ordinarily resident” substitute “ cease to be resident ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/86 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-86
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.