# Finance Act 1990, Paragraph 13


(1) In section 686 (liability to additional rate tax of certain income of discretionary trusts) subsection (5) shall cease to have effect.
(2) This paragraph shall apply as regards a sum paid or credited on or after 6th April 1991.

---
Source: https://www.legislation.gov.uk/ukpga/1990/29/schedule/5/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-5/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.