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Finance Act 1998

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Changes over time for: Paragraph 5

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Point in time view as at 24/07/2002.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1998, Paragraph 5. Help about Changes to Legislation

5U.K.In section 7(9) of the M1Taxes Management Act 1970 (meaning of “relevant trustees” for the purposes of that Act)—

(a)in paragraph (a), after “in relation to income" there shall be inserted “ (other than gains treated as arising under Chapter II of Part XIII of the principal Act) ”; and

(b)after paragraph (a) there shall be inserted—

(aa)in relation to gains treated as arising under Chapter II of Part XIII of the principal Act, the persons who are trustees in the year of assessment in which the gains arise and any persons who subsequently become trustees; and.

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