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Finance Act 2013

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This is the original version (as it was originally enacted).

CTA 2009

This section has no associated Explanatory Notes

139(1)In section 936 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.

(2)The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.

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