SCHEDULES

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

Part 3U.K.Consequential and minor amendments

Residence of trusteesU.K.

40U.K.In paragraph 10(2) of Schedule 4C (capital payments received by beneficiaries when trustees resident in United Kingdom) for paragraphs (a) and (b) substitute “ during the whole of which the trustees are resident and ordinarily resident in the United Kingdom ”.

Commencement Information

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