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Finance Act 2013

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2013, Cross Heading: F(No.2)A 2005. Help about Changes to Legislation

F(No.2)A 2005U.K.

134U.K.F(No.2)A 2005 is amended as follows.

135(1)In section 7 (charge to income tax on lump sum), in subsection (3), omit “, ordinarily resident”.U.K.

(2)The amendment made by this paragraph has effect in relation to the tax year 2013-14 and any subsequent tax year.

136U.K.In section 18 (section 17(3): specific powers), in subsection (1)(f) and (g), omit “ordinarily”.

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