# Finance Act 2013, Paragraph 92


(1) Section 87 (non-UK resident settlements: attribution of gains to beneficiaries) is amended as follows.
(2) In subsection (1), for the words from “the trustees” to the end substitute “ there is no time in that year when the trustees are resident in the United Kingdom ”.
(3) In subsection (4)(a), omit “and ordinarily resident”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/92 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.