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Regulation 94 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 687 (payments under discretionary trusts), in subsection (1)(b)f1, for “unmarried minor” substitute “relevant”.

Annotations

Footnotes

f1

Subsection (1)(b) was amended by section 882 of, and paragraph 278 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005.