# Finance Act 2013, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/97 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.