SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 1993 (c. 34)
357
1
Amend section 176 (ancillary trust funds) as follows.
2
In subsection (3) for paragraph (a) substitute—
a
section 636 of ITA 2007 (exception where there is a transfer to a legatee);
3
In subsection (4) for “sections 710 to” substitute “
Part 12 of ITA 2007 and section
”
.