47(1)Paragraph 6 (gains attributed to settlor) is amended as follows.U.K.
(2)In sub-paragraph (1), for “the tapered amount of any chargeable gains” substitute “ the amount of any chargeable gains ”.
(3)Omit sub-paragraph (1A).
47(1)Paragraph 6 (gains attributed to settlor) is amended as follows.U.K.
(2)In sub-paragraph (1), for “the tapered amount of any chargeable gains” substitute “ the amount of any chargeable gains ”.
(3)Omit sub-paragraph (1A).