Paragraph 12

(1)

In section 29A (abatement of exemption where claim settled out of beneficiary's own resources), in subsection (6)—

(a)

for “to 28” substitute “ to 28A ”, and

(b)

for “or 28” substitute “ , 28 or 28A ”.

(2)

The amendment made by this paragraph has effect in relation to transfers of value made on or after 6 April 2014.