Regulation 93 Income and Corporation Taxes Act 1988
In section 660C (nature of charge on settlor), in subsection (3)f1, for “unmarried minor” substitute “relevant”.
Annotations
Footnotes
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Section 660C was inserted by section 74 of, and paragraph 1 of Schedule 17 to, the Finance Act 1995 (c. 4). Subsection (3) was amended by section 882 of, and paragraph 272 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005 (c. 5).