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Paragraph 43

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

In section 286(3) of TCGA 1992 (connected persons: trustees)—

(a)

omit “and” at the end of paragraph (b), and

(b)

after paragraph (c) insert—

“(d)

if the settlement is the principal settlement in relation to one or more sub-fund settlements, the trustees of the sub-fund settlements, and

(e)

if the settlement is a sub-fund settlement in relation to a principal settlement, the trustees of any other sub-fund settlements in relation to the principal settlement.”