# Finance Act 2006, Paragraph 10


(1) In section 60(1) (nominees and bare trustees) in each place for “assets” substitute “ property ”.
(2) In section 60(2) (interpretation: property held for person absolutely entitled) in each place for “asset” substitute “ property ”.
(3) This paragraph shall have effect from 6th April 2006.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.