57(1)Section 476 (how to work out whether settlor meets condition C) is amended as follows.U.K.
(2)In subsection (2)(b), omit “, ordinarily UK resident”.
(3)In subsection (3)(b), omit “, ordinarily UK resident”.
(4)The amendment made by sub-paragraph (2) does not apply if the person died before 6 April 2013.
(5)The amendment made by sub-paragraph (3) does not apply if the settlement was made before 6 April 2013.