# Finance Act 2013, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/88 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-88
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.