Finance Act 2006

General

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

(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).