20(1)In this Schedule, “relevant settlement” means—U.K.
(a)a settlement created before 8 April 2013 the trusts of which have not been altered on or after that date, or
(b)a settlement arising on or after 8 April 2013 under the will of a testator, if—
(i)the will was executed before 8 April 2013 and its provisions, so far as relating to the settlement, have not been altered on or after that date, or
(ii)the will was executed or confirmed on or after 8 April 2013 and its provisions, so far as relating to the settlement, are in the same terms as those contained in a will executed by the same testator before that date.
(2)In this Schedule a reference to a will includes a reference to a codicil.