SCHEDULES
SCHEDULE 7 Special treatment for certain distributions
Amendments consequential on paragraph 3 above
12
(1)
In section 686 of that Act (application of rate applicable to trusts to income of certain discretionary trusts), paragraph (d) of subsection (2) shall be omitted; F1...
F2(2)
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F3(3)
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(4)
This paragraph has effect for the year 1997-98 and subsequent years of assessment and shall be deemed to have had effect for the year 1996-97.