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Regulation 94 I1

United Kingdom

In section 687 (payments under discretionary trusts), in subsection (1)(b)f1, for “unmarried minor” substitute “relevant”.

Annotations

Commencement

I1

Reg. 94 in force at 5.12.2005, see reg. 1(1)

Footnotes

f1

Subsection (1)(b) was amended by section 882 of, and paragraph 278 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005.