Paragraph 98
(1)
Section 159 (non-residents: roll-over relief) is amended as follows.
(2)
In subsection (2)(b), omit “or ordinarily resident”.
(3)
In subsection (5), in the definition of “dual resident”, omit “or ordinarily resident”.
Section 159 (non-residents: roll-over relief) is amended as follows.
In subsection (2)(b), omit “or ordinarily resident”.
In subsection (5), in the definition of “dual resident”, omit “or ordinarily resident”.