Finance Act 2005, Section 43 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Section 98 of TMA 1970 (special returns, etc) is amended as follows.
(2)In the first column of the table insert at the appropriate place— “ section 40(1) of the Finance Act 2005 ”.
(3)In the second column of the table insert at the appropriate place— “ section 37(3) of the Finance Act 2005; ”, and “ section 37(6) of the Finance Act 2005; ”.
(4)For the purposes of that section, any information, statements or declarations given or made jointly by [F1the trustees of a settlement] and a vulnerable person are to be treated as given or made by the trustees.
Textual Amendments
F1Words in s. 43(4) substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 13 para. 35(6)(7)
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