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 ”.