Paragraph 4 F1
Condition 1 is that the principal settlement is not itself a sub-fund settlement.
Annotations
Textual amendments
- F1
Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 6(2)