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Finance Act 1982
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62Maintenance funds: miscellaneous amendments
(1)Where settled property in respect of which a direction has effect under section 93 below constitutes part only of the property comprised in a settlement, it and the other property shall be treated as comprised in separate settlements for the purposes of the enactments specified in subsection (2) below.
(2)The enactments referred to in subsection (1) above are—
(a)sections 168 to 173 of the Taxes Act;
(b)Part XVI of the Taxes Act;
(c)sections 16 and 17 of the [1973 c. 51.] Finance Act 1973 ;
(d)section 38 of the [1977 c. 36.] Finance Act 1977 ;
(e)sections 52 and 53 of the [1980 c. 48.] Finance Act 1980.
(3)Schedule 10 to this Act (which makes amendments relating to maintenance funds) shall have effect.
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