Paragraph 3
(1)
Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor) is amended as follows.
(2)
In the Chapter heading, after “settlor” insert “ or family ”.
Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor) is amended as follows.
In the Chapter heading, after “settlor” insert “ or family ”.