Finance Act 1998

Consequential amendments of paragraphs 4 and 5 of Schedule 5 to the 1992 ActU.K.

3(1)In paragraphs 4(1)(a) and 5(1)(a) of Schedule 5 (disapplication of section 86 in certain cases where beneficiaries die), for “(d)" there shall be substituted “ (db) ”.U.K.

(2)In paragraph 4(4) of that Schedule (disapplication of section 86 in certain cases where a beneficiary ceases to be married)—

(a)in paragraph (b), for “or (d)" there shall be substituted “ , (d) or (db) ”; and

(b)for “or child" there shall be substituted “ , child or grandchild ”.