SCHEDULES

SCHEDULE 13 U.K.Settlements: amendments to ICTA and ITTOIA 2005 etc

Part 2 U.K.Minor and consequential amendments

30 (1) In section 25(9)(b) of FA 1990— U.K.

(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.

Textual Amendments

F1 Sch. 13 para. 30(1)(b) repealed (6.4.2007 with effect as mentioned in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1031, Sch. 3 Pt. 1 (with transitional provisions and savings in Sch. 2)