Regulation 95 I1
United Kingdom
In section 694 (trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts), in subsection (3)f1, for “unmarried minor” substitute “relevant”.
Annotations
Commencement
- I1
Reg. 95 in force at 5.12.2005, see reg. 1(1)
Footnotes
- f1
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Subsection (3) was amended by section 882 of, and paragraph 283 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005.