Paragraph 20
In section 651 (meaning of “UK estate” and “foreign estate”)—
(a)
in subsection (4), for “680(3) or (4) (sums” substitute “ 664(2)(c) or (d) or 680(4) (sums not liable to tax and sums ”, and
(b)
in subsection (5), for “680(3) or (4)” substitute “ 664(2)(c) or (d) or 680(4) ”.