Paragraph 25 I1
United Kingdom
(1)
Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.
(2)
In paragraph 3(1) (benefit crystallisation events 1, 2 and 4: prevention of overlap), for “surrender” substitute “application”.
F1(3)
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Annotations
Textual amendments
- F1
Sch. 10 para. 25(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(a)
Commencement
- I1
Sch. 10 para. 25 in force at 6.4.2006, see Sch. 10 para. 64(1)