Yn ddilys o 06/04/2007
36(1)In each of the provisions set out in sub-paragraph (2) for “at no time resident or ordinarily resident in the United Kingdom” substitute “ at no time resident and ordinarily resident in the United Kingdom ”.U.K.
(2)Those provisions are—
(a)section 87(1) (attribution of gains to beneficiaries), and
(b)paragraph 4(1) of Schedule 4C (chargeable amount: non-resident settlement).
(3)Sub-paragraph (2)(b) shall have effect in relation to a transfer of value made on or after 6th April 2007 (in relation to settlements whenever created).
Commencement Information
I1Sch. 12 paras. 35-40 in force at 6.4.2007 unless otherwise expressly provided see Sch. 12 para. 41