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Finance Act 2004

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Changes over time for: SCHEDULE 4

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Version Superseded: 06/04/2007

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Status:

Point in time view as at 19/07/2006.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, SCHEDULE 4. Help about Changes to Legislation

Section 29

SCHEDULE 4U.K.Amendments relating to the rate applicable to trusts

Sums paid to settlor otherwise than as incomeU.K.

F11U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Trustees chargeable to income tax at 30 per cent in certain casesU.K.

2U.K.The side-note to section 694 of the Taxes Act 1988 becomes “Trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts”.

CommencementU.K.

F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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