Paragraph 97
In section 106A(5A) (identification of securities: capital gains tax)—
(a)
in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and
(b)
in paragraph (b), omit “or ordinarily resident”.
In section 106A(5A) (identification of securities: capital gains tax)—
in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and
in paragraph (b), omit “or ordinarily resident”.