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Paragraph 24

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

In section 283(4) (repayment supplements)—

(a)

for “a trust or,” substitute “ the trustees of a settlement or ”, and

(b)

omit “as such (within the meaning of section 701(4) of that Act)”.

(2)

Sub-paragraph (1)(a) shall have effect in relation to a repayment made on or after 6th April 2006.

(3)

Sub-paragraph (1)(b) shall have effect in relation to a repayment made on or after 6th April 2006 (irrespective of the date on which the deceased person died).