SCHEDULES

SCHEDULE 10 U.K.Settlements: anti-avoidance etc

PART 2 U.K.Income tax

ITTOIA 2005 U.K.

7 U.K.In section 623 (deductions and reliefs allowed when calculating liability under the Chapter)—

(a) for “a settlor” substitute “ an individual ”, and

(b) for “the settlor”, in both places it occurs, substitute “ the individual ”.