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Regulation 6 Discharge of trustees and property from taxI1

United Kingdom Not yet in force

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

Regulation 5 does not—

(a)

discharge any person from tax in the case of fraud or failure to disclose material facts; or

(b)

affect the liability to tax of any persons other than the trustees of the settlement, or any tax that may be payable if the settlement is not an excepted settlement.

Annotations

Commencement

I1

Reg. 6 in force at 6.4.2008, see reg. 1