# Finance Act 2019, Paragraph 90


(1) Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlements) is amended as follows.
(2) In paragraph 1(1), for “section 3” substitute “ section 1K ”.
(3) In paragraph 1(2)(a), for “section 2(2)” substitute “ section 1(3) ”.
(4) In paragraph 1(3)—
(a) in paragraph (b), for “section 13” substitute “ section 3 ”, and
(b) in the second sentence—
(i) for “Subsections (12) and (13) of section 13” substitute “ Section 3B(1) to (3) ”, and
(ii) for “that section” substitute “ section 3 ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/1/paragraph/90 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-1/paragraph-90
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.