Paragraph 88
(1)
Section 83A (trustees both resident and non-resident in a year of assessment) is amended as follows.
(2)
In subsection (3)(a), omit “and ordinarily resident”.
(3)
In subsection (4)—
(a)
in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and
(b)
in paragraph (b), omit “and ordinarily resident”.