Paragraph 17 F1
For the purposes of this Schedule a trust is established when the deed under which it is established is executed.
Annotations
Textual amendments
- F1
Sch. 5 para. 17 inserted (3.5.1994) by 1994 c. 9, s. 102, Sch. 13 para. 8
Notes on Schedule 5
Modifications
- C1
Sch. 5 applied (6.3.1992 with effect as mentioned in s. 289(1)(2) of the applying Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 228(7), 235(8), 289 (with ss. 60, 101(1), 171, 201(3))