There are currently no known outstanding effects for the Finance Act 2013, Paragraph 85.
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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