SCHEDULES

SCHEDULE 13Settlements: amendments to ICTA and ITTOIA 2005 etc

Part 2Minor and consequential amendments

30

1

In section 25(9)(b) of FA 1990—

a

after sub-paragraph (iii) omit “or”, and

b

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

This paragraph shall have effect for payments in respect of income made on or after 6th April 2006.