Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 12 U.K. Settlements: amendment of TCGA 1992 etc

Part 3 U.K. Consequential and minor amendments

Residence of trustees U.K.

39 U.K. In paragraph 5(1) of Schedule 4A (residence of trustees) for the words from “either” to the end of the sub-paragraph substitute “ resident and ordinarily resident in the United Kingdom during any part of the year ”.

Commencement Information

I1 Sch. 12 paras. 35-40 in force at 6.4.2007 unless otherwise expressly provided see Sch. 12 para. 41