# Finance Act 2008, Paragraph 31


(1) Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows.
(2) In subsection (2)—
(a) for “the tapered section 86(1)(e) amount” substitute “ the amount falling within section 86(1)(e) ”, and
(b) for “the tapered section 86(1)(e) amounts” substitute “ the amounts falling within section 86(1)(e) ”.
(3) Omit subsection (2A).
(4) Omit subsection (2B).
(5) In subsection (7), for “the tapered section 10A amount” substitute “ the amount (or aggregate amount) falling in accordance with that section to be so attributed ”.
(6) Omit subsection (7A).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.