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.

38 U.K. In paragraph 2(7)(a) of Schedule 1 (meaning of “excluded settlement”) omit “treated under section 69(1) as”.

Commencement Information

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