Regulation 186 Income Tax (Trading and Other Income) Act 2005
In section 619 (settlements: amounts treated as income of settlor: charge to tax under Chapter 5), in subsection(1)(b), for “unmarried minor” substitute “relevant”.
In section 619 (settlements: amounts treated as income of settlor: charge to tax under Chapter 5), in subsection(1)(b), for “unmarried minor” substitute “relevant”.