Regulation 192 Income Tax (Trading and Other Income) Act 2005
(1)
Section 629 (income paid to unmarried minor children of settlor) is amended as follows.
(2)
In subsection (1), in paragraphs (a) and (b), for “an unmarried minor” substitute “a relevant”.
(3)
In subsection (7) —
(a)
omit “and” at the end of paragraph (b),
(b)
at the end of paragraph (c) insert “, and”, and
(c)
after paragraph (c) insert —
“(d)“relevant child” means a minor child who is unmarried or not in a civil partnership.”.
(4)
In the heading, for “unmarried minor” substitute “relevant”.
(5)
In the cross-heading before section 629, for “unmarried” substitute “relevant”.