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Finance Act 2013

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Changes over time for: Paragraph 85

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85(1)Section 81 (death of trustee: special rules) is amended as follows.U.K.

(2)In subsection (1)(b), omit “and ordinarily resident”.

(3)In subsection (3)(b), omit “and ordinarily resident”.

(4)In subsection (4)(b), omit “and ordinarily resident”.

(5)In subsection (5)(a), omit “and ordinarily resident”.

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