This section has no associated Explanatory Notes
357(1)Amend section 176 (ancillary trust funds) as follows.U.K.
(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 ”.