Finance Act 1996

23U.K.In section 730 (transfers of income arising from securities)—

(a)in subsections (2), (4)(b) and (6), for “under Schedule C or under section 123(3)”, and

(b)in subsection (8), for “under Schedule C or section 123(3)”,

there shall in each case be substituted “ by virtue of section 18(3B) ”.