Residence of trustees
32In section 83A(3) (trustee residence: split years)—
(a)in paragraph (a)—
(i)after “resident” insert “and ordinarily resident”, and
(ii)at the end omit “or”, and
(b)omit paragraph (b).
32In section 83A(3) (trustee residence: split years)—
(a)in paragraph (a)—
(i)after “resident” insert “and ordinarily resident”, and
(ii)at the end omit “or”, and
(b)omit paragraph (b).