# Finance Act 2006, Paragraph 24


(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).

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/12/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.