Finance Act 2006 (c. 25)

SCHEDULES

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

Part 3 U.K. Consequential and minor amendments

General U.K.

16 (1) In section 98(2) (information: application of section 745 of ICTA)— U.K.

(a) for “(2) to (5)” substitute “ (2) to (6) ”,

(b) omit “and” at the end of paragraph (a), and

(c) omit paragraph (b).

(2) This paragraph shall come into force on 6th April 2006 (in relation to settlements whenever created).