Regulation 93 I1
United Kingdom
In section 660C (nature of charge on settlor), in subsection (3)f1, for “unmarried minor” substitute “relevant”.
Annotations
Commencement
- I1
Reg. 93 in force at 5.12.2005, see reg. 1(1)
Footnotes
- f1
-
Section 660C was inserted by section 74 of, and paragraph 1 of Schedule 17 to, the Finance Act 1995 (c. 4). Subsection (3) was amended by section 882 of, and paragraph 272 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005 (c. 5).