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Changes over time for: Cross Heading: Consequential amendment of paragraph 9 of Schedule 5 to the 1992 Act


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This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 22/07/2004.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Cross Heading: Consequential amendment of paragraph 9 of Schedule 5 to the 1992 Act.

Changes to Legislation
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Consequential amendment of paragraph 9 of Schedule 5 to the 1992 ActU.K.
4(1)In sub-paragraph (7) of paragraph 9 of Schedule 5 (persons listed for the purpose of the conditions the fulfilment of which makes a pre-19th March 1991 settlement a qualifying settlement)—U.K.
(a)after paragraph (d) there shall be inserted the following paragraphs—
“(da)any grandchild of a settlor or of a settlor’s spouse;
(db)the spouse of any such grandchild;”and
(b)in paragraph (e), for “(d)" there shall be substituted “ (db) ”.
(2)For sub-paragraph (11) of that paragraph there shall be substituted the following sub-paragraph—
“(11)In this paragraph—
'child’ includes a step-child;
'grandchild’ means a child of a child;
'participator’ has the meaning given by section 417(1) of the Taxes Act.”
(3)Sub-paragraph (1) above shall be disregarded for the purpose of determining whether either of the conditions set out in sub-paragraphs (5) and (6) of that paragraph became fulfilled at any time before 17th March 1998.
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