# Finance Act 2015, Paragraph 27


In section 168 (emigration of donee), in subsection (1), after paragraph (a) insert—
“(aa) the transferee is resident in the United Kingdom at the time of that disposal; and”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/7/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-7/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.