6(1)In section 69 (trustees of settlements), after subsection (2E) insert—U.K.
“(2F)Section 835BA of ITA 2007 (deemed domicile) applies for the purposes of subsection (2B)(c).”
(2)The amendment made by this paragraph has effect in relation to a settlement—
(a)in a case where the settlement arose on the settlor's death (whether by will, intestacy or otherwise), where the settlor died on or after 6 April 2017;
(b)in any other case, where the settlor made the settlement (or was treated for the purposes of TCGA 1992 as making the settlement) on or after 6 April 2017.