# Finance Act 2013, 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”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/98 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-46/paragraph-98
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.