SCHEDULES

SCHEDULE 12U.K.Settlements: amendment of TCGA 1992 etc

Part 3 U.K.Consequential and minor amendments

GeneralU.K.

29(1)In paragraph 12 of Schedule 4A (meaning of “settlor”) for “(3) to (5)” substitute “ (3) to (5A) ”.U.K.

(2)This paragraph shall have effect to determine any question arising on or after 6th April 2006 as to whether, for the purposes of Schedule 4A, a person is a settlor in relation to a settlement (whenever created).