Paragraph 23

Section 645 (property or income originating from settlor) is amended as follows.

In subsection (1), for “sections 628A and 644” substitute “section 644”.

After subsection (2) insert—

“(2A)

If the same property has been provided by more than one settlor for the purposes of the settlement, so much of the property as is attributable to each settlor on a just and reasonable apportionment is treated for the purposes of this section as provided by that settlor.”