# Finance Act 2006, 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.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.