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Finance Act 2013

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This is the original version (as it was originally enacted).

TCGA 1992

This section has no associated Explanatory Notes

103In section 199 (exploration or exploitation assets: deemed disposals), in subsection (2), for “who is not resident and not ordinarily resident in the United Kingdom” substitute “in respect of whom the residence condition (see section 2(1A)) is not met”.

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