{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-13/paragraph-33",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-13/paragraph-33.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/13/paragraph/33",
  "kind": "paragraph",
  "number": "33",
  "heading": null,
  "text": "(1) In sections 628 and 630 of ITTOIA 2005 for “UK trust” in each place substitute “ UK settlement ”.\n(2) In section 628(6) of that Act for the definition of “UK trust” substitute—\n““UK settlement” means a settlement the trustees of which are resident and ordinarily resident in the United Kingdom.”\n(3) In section 630(1)(b) of that Act for “terms of the trust” substitute “ terms of the settlement ”.\n(4) In section 631(5)(e)(ii) of that Act for “provisions of the trust” substitute “ terms of the settlement ”.\n(5) This paragraph shall come into force on 6th April 2006.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/13/paragraph/33",
    "retrieved_at": "2026-10-29T09:14:22.939634+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}