28(1)FA 1989 shall be amended as follows.U.K.
(2)The following provisions shall cease to have effect—
(a)section 68(2)(c),
(b)section 71(4)(c), and
(c)section 110.
(3)In section 68(2)—
(a)after paragraph (ba) insert “ , and ”, and
(b)after paragraph (bb) omit “, and”.
(4)In section 71(4)—
(a)after paragraph (ba) insert “ , and ”, and
(b)after paragraph (bb) omit “, and”.
(5)Sub-paragraph (2)(a) and (b) shall have effect in relation to payments made on or after 6th April 2006.
(6)Sub-paragraph (2)(c) shall have effect from 6th April 2007 (in relation to settlements whenever created).
(7)Sub-paragraphs (3) and (4) shall come into force on 6th April 2006.
Commencement Information
I1Sch. 13 para. 28 wholly in force; para. 28(3)(4) in force at 6.4.2006 and para. 28 otherwise in force at Royal Assent (para. 28(2)(c) having effect from 6.4.2007) see para. 28(5)-(7)