# Finance Act 2013, Paragraph 91


(1) Section 86 (attribution of gains to settlors with interest in non-resident or dual resident settlements) is amended as follows.
(2) In subsection (1)(c), for the words from “either resident” to the end substitute “ resident in the United Kingdom for the year ”.
(3) For subsection (2) substitute—
“(2) The condition as to residence is that—
(a) there is no time in the year when the trustees are resident in the United Kingdom, or
(b) there is such a time but, whenever the trustees are resident in the United Kingdom during the year, they fall to be regarded for the purposes of any double taxation relief arrangements as resident in a territory outside the United Kingdom.”
(4) In subsection (3), omit “and ordinarily resident”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/91 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.