Paragraph 14
(1)
In section 79B(1) (attribution to trustees of gains of non-resident company) before “trustees of a settlement” insert “ the ”.
(2)
This paragraph shall have effect in relation to gains accruing on or after 6th April 2006.
In section 79B(1) (attribution to trustees of gains of non-resident company) before “trustees of a settlement” insert “ the ”.
This paragraph shall have effect in relation to gains accruing on or after 6th April 2006.