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Paragraph 272

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Amend section 660C (nature of charge on settlor) as follows.

(2)

Omit subsections (1) to (2).

(3)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Sch. 1 para. 272(3) repealed (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1031, 1034, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)

F2

Sch. 1 para. 272(4) repealed (19.7.2007 with effect as stated in Sch. 5 of the amending Act) by Finance Act 2007 (c. 11), s. 114, Sch. 27 Pt. 2(3)