{
  "url": "https://openlegislation.uk/finance-act-1998/schedule-22/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-1998/schedule-22/paragraph-4.json",
  "legislation": "ukpga/1998/36",
  "legislation_title": "Finance Act 1998",
  "legislation_url": "https://openlegislation.uk/finance-act-1998",
  "path": "schedule/22/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) In sub-paragraph (7) of paragraph 9 of Schedule 5 (persons listed for the purpose of the conditions the fulfilment of which makes a pre-19th March 1991 settlement a qualifying settlement)—\n(a) after paragraph (d) there shall be inserted the following paragraphs—\n“(da) any grandchild of a settlor or of a settlor’s spouse;\n(db) the spouse of any such grandchild;”and\n(b) in paragraph (e), for “(d)\" there shall be substituted “ (db) ”.\n(2) For sub-paragraph (11) of that paragraph there shall be substituted the following sub-paragraph—\n“(11) In this paragraph—\n'child’ includes a step-child;\n'grandchild’ means a child of a child;\n'participator’ has the meaning given by section 417(1) of the Taxes Act.”\n(3) Sub-paragraph (1) above shall be disregarded for the purpose of determining whether either of the conditions set out in sub-paragraphs (5) and (6) of that paragraph became fulfilled at any time before 17th March 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1998/36/schedule/22/paragraph/4",
    "retrieved_at": "2026-10-29T09:22:30.566925+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}