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Finance Act 1994
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16(1)In sub-paragraph (1) of paragraph 13 of that Schedule (winding up of old-style funds), the words from “and a transfer” to the end shall cease to have effect.
(2)After sub-paragraph (5) of that paragraph there shall be inserted the following sub-paragraph—
“(6)A transfer or payment under this paragraph of an amount of capital shall be in money or in assets forming part of the fund or both, as the member may direct.”
(3)This paragraph has effect for the year 1992-93 and subsequent years of assessment.
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