Paragraph 14
(1)
In section 687 (payments under discretionary trusts) in subsection (3) the words following paragraph (i) shall cease to have effect.
(2)
This paragraph shall apply as regards an amount paid or credited on or after 6th April 1991.
In section 687 (payments under discretionary trusts) in subsection (3) the words following paragraph (i) shall cease to have effect.
This paragraph shall apply as regards an amount paid or credited on or after 6th April 1991.