# Finance Act 1994, Paragraph 2


In Schedule 5, in paragraph 3 (trustees) the following sub-paragraph shall be inserted after sub-paragraph (4)—
“(5) This paragraph applies in relation to trusts established on or before the day on which the Finance Act 1994 was passed.”

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/13/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-13/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.