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Finance Act 2013

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Changes over time for: Paragraph 88

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88(1)Section 83A (trustees both resident and non-resident in a year of assessment) is amended as follows.U.K.

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

(3)In subsection (4)—

(a)in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and

(b)in paragraph (b), omit “and ordinarily resident”.

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