Finance Act 2013

This section has no associated Explanatory Notes

85(1)Section 81 (death of trustee: special rules) is amended as follows.U.K.

(2)In subsection (1)(b), omit “and ordinarily resident”.

(3)In subsection (3)(b), omit “and ordinarily resident”.

(4)In subsection (4)(b), omit “and ordinarily resident”.

(5)In subsection (5)(a), omit “and ordinarily resident”.