# Finance Act 2006, Paragraph 8


(1) In section 13(10) (participators in non-resident companies) for “trustees who are participators” substitute “ the trustees of a settlement who are participators ”.
(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/8 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-12/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.