Paragraph 99
(1)
Section 166 (gifts to non-residents) is amended as follows.
(2)
In subsection (1), for “neither resident nor ordinarily resident” substitute “ not resident ”.
(3)
In subsection (2)(a), omit “or ordinarily resident”.
Section 166 (gifts to non-residents) is amended as follows.
In subsection (1), for “neither resident nor ordinarily resident” substitute “ not resident ”.
In subsection (2)(a), omit “or ordinarily resident”.