Finance Act 1998 (c. 36)

SCHEDULES

SCHEDULE 22 Transitional provision and consequential amendments for section 131

Consequential amendments of paragraphs 4 and 5 of Schedule 5 to the 1992 Act

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)”.

(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”.