# Finance Act 2016, Paragraph 20


In section 651 (meaning of “UK estate” and “foreign estate”)—
(a) in subsection (4), for “680(3) or (4) (sums” substitute “ 664(2)(c) or (d) or 680(4) (sums not liable to tax and sums ”, and
(b) in subsection (5), for “680(3) or (4)” substitute “ 664(2)(c) or (d) or 680(4) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/1/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-1/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.