Finance Act 2013

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133(1)In section 30 of FA 2005 (qualifying trust gains: special capital gains tax treatment), in subsection (1), for paragraph (c) substitute—U.K.

(c)the trustees are resident in the United Kingdom during any part of the tax year, and.

(2)The amendment made by this paragraph has effect in relation to the tax year 2013-14 and any subsequent tax year.