This section has no associated Explanatory Notes
88(1)Section 83A (trustees both resident and non-resident in a year of assessment) is amended as follows.U.K.
(2)In subsection (3)(a), omit “and ordinarily resident”.
(3)In subsection (4)—
(a)in paragraph (a), for “neither resident nor ordinarily resident” substitute “ not resident ”, and
(b)in paragraph (b), omit “and ordinarily resident”.