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Finance Act 2006

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Changes over time for: Paragraph 35

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There are currently no known outstanding effects for the Finance Act 2006, Paragraph 35. Help about Changes to Legislation

35(1)FA 2005 shall be amended as follows.U.K.

(2)In the following provisions for “trustees” substitute “ the trustees of a settlement ”

(a)section 23(1)(a) and (b) (vulnerable persons: introduction),

(b)section 24(1) (vulnerable persons: claims),

(c)section 25(1)(a) (qualifying trusts: income tax), and

(d)section 37(1) (vulnerable person election).

(3)In section 25(3)—

(a)for “section 660G(1) and (2) of ICTA” substitute “ section 620(1) of ITTOIA 2005 ”, and

(b)for “section 660A of that Act” substitute “ sections 624 and 625 of that Act. ”.

(4)In section 27(2)(b) (qualifying expenses) for “total income” substitute “ income ”.

(5)Section 42(5)(b) shall cease to have effect.

(6)In section 43(4) (penalties) for the first reference to “trustees” substitute “ the trustees of a settlement ”.

(7)This paragraph shall come into force on 6th April 2006.

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