There are currently no known outstanding effects for the Finance Act 2013, Paragraph 128.
128U.K.In that Chapter, in section 554Z12 (relevant step taken after A's death etc), after subsection (8) insert—
“(9)Section 554Z4A and section 554Z11A apply for the purposes of subsection (4) as for the purposes of section 554Z2 and section 554Z9(2) or 554Z10(2) respectively (reading references in sections 554Z4A and 554Z11A to “A” as references to “the relevant person”).
(10)But those sections do not apply for the purposes of subsection (4) if the relevant person's temporary period of non-residence began before A died.”
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