Finance Act 2013

This section has no associated Explanatory Notes

82(1)Section 69 (trustees of settlements) is amended as follows.U.K.

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

(3)In subsection (2B)(c), omit “, ordinarily resident”.

(4)In subsection (2E), for the words from “and ordinarily resident” to the end substitute “ in the United Kingdom, then for the purposes of this Act it is treated as being not resident in the United Kingdom ”.