# Finance Act 1998, Paragraph 3


(1) In paragraphs 4(1)(a) and 5(1)(a) of Schedule 5 (disapplication of section 86 in certain cases where beneficiaries die), for “(d)" there shall be substituted “ (db) ”.
(2) In paragraph 4(4) of that Schedule (disapplication of section 86 in certain cases where a beneficiary ceases to be married)—
(a) in paragraph (b), for “or (d)" there shall be substituted “ , (d) or (db) ”; and
(b) for “or child" there shall be substituted “ , child or grandchild ”.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-22/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.