# The Tax and Civil Partnership Regulations 2005, Regulation 95: Income and Corporation Taxes Act 1988


In section 694 (trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts), in subsection (3), for “unmarried minor” substitute “relevant”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/95 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.