# Finance Act 1987, Paragraph 2


At the end of paragraph 3 of Schedule 4 to the 1984 Act there shall be added—
“(5A) In the case of property which, if a direction is given under paragraph 1 above, will be property to which paragraph 15A below applies, sub-paragraph (1)(b) above shall have effect as if for the reference to the settlor there were substituted a reference to either the settlor or the person referred to in paragraph 15A(2).”.

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Source: https://www.legislation.gov.uk/ukpga/1987/16/schedule/9/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1987/schedule-9/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.