Paragraph 7
In section 623 (deductions and reliefs allowed when calculating liability under the Chapter)—
(a)
for “a settlor” substitute “ an individual ”, and
(b)
for “the settlor”, in both places it occurs, substitute “ the individual ”.
In section 623 (deductions and reliefs allowed when calculating liability under the Chapter)—
for “a settlor” substitute “ an individual ”, and
for “the settlor”, in both places it occurs, substitute “ the individual ”.