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Finance Act 1996
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35In section 687(3) of that Act (payments under discretionary trusts), after paragraph (j) there shall be inserted the following paragraph—
“(k)the amount of any tax on an amount which is treated as income of the trustees by virtue of paragraph 1 of Schedule 13 to the Finance Act 1996 and is charged to tax at the rate applicable to trusts by virtue of paragraph 6 of that Schedule.”
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