137U.K.CTA 2009 is amended as follows.
138(1)In section 900 (which relates to roll-over relief for disposals of pre-FA 2002 assets), in subsection (2), omit “or ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies in relation to gains accruing or treated as accruing on or after 6 April 2013.
139(1)In section 936 (meaning of “UK estate” and “foreign estate”), in subsection (3), omit “or not ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.
140(1)In section 947 (aggregate income of the estate), in subsection (2)(b)(i), omit “who was ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies if the tax year in question begins on or after 6 April 2013.
141(1)In section 1009 (conditions relating to employee's income tax position), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies in relation to shares acquired on or after 6 April 2013.
142(1)In section 1017 (condition relating to employee's income tax position), in subsection (4)(a), omit “and ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies in relation to options obtained on or after 6 April 2013.
143(1)In section 1025 (additional relief available if shares acquired are restricted shares), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies in relation to restricted shares acquired on or after 6 April 2013.
144(1)In section 1032 (meaning of “chargeable event”), in subsection (5)(a), omit “and ordinarily UK resident”.U.K.
(2)The amendment made by this paragraph applies in relation to convertible shares acquired on or after 6 April 2013.