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Paragraph 26

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

(1)

Each of the following is a relevant data-holder—

(a)

a person who makes a settlement,

(b)

the trustees of a settlement,

(c)

a beneficiary under a settlement, and

(d)

any other person to whom income is payable under a settlement.

(2)

Section 620 of ITTOIA 2005 (meaning of “settlement” etc ) applies for the purposes of this paragraph.

Notes on Schedule 23

Modifications

C1

Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))

C2

Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)