Paragraph 33 Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 12 para. 47(1) omitted by Finance Act 2008 s. 41(7)(j) Paragraphs 31 and 32 shall come into force on 6th April 2007 (in relation to settlements whenever created). ← Paragraph 32 Paragraph 33 Paragraph 34 →