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

Part 3U.K.Consequential and minor amendments

Residence of trusteesU.K.

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

Commencement Information

I1Sch. 12 paras. 35-40 in force at 6.4.2007 unless otherwise expressly provided see Sch. 12 para. 41