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SCHEDULES

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

Part 3U.K.Consequential and minor amendments

Residence of trusteesU.K.

39In paragraph 5(1) of Schedule 4A (residence of trustees) for the words from “either” to the end of the sub-paragraph substitute “ resident and ordinarily resident in the United Kingdom during any part of the year ”.

Commencement Information

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