http://www.legislation.gov.uk/ukpga/2013/29/schedule/46/paragraph/133Finance Act 2013An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-11-28Expert Participation2024-11-18 SCHEDULESSCHEDULE 46Ordinary residencePART 4Other amendments<Emphasis>FA 2005</Emphasis>1331In section 30 of FA 2005 (qualifying trust gains: special capital gains tax treatment), in subsection (1), for paragraph (c) substitute—cthe trustees are resident in the United Kingdom during any part of the tax year, and.2The amendment made by this paragraph has effect in relation to the tax year 2013-14 and any subsequent tax year.
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