There are currently no known outstanding effects for the Finance Act 2006, Paragraph 23.
23(1)In section 251(5) (debts: trustee creditors)—U.K.
(a)for “Where the original creditor is a trustee and the debt, when created, is settled property” substitute “ Where the trustees of a settlement are the original creditor ”, and
(b)for “as against the trustee” substitute “ as against the trustees ”.
(2)This paragraph shall have effect in relation to debts created on or after 6th April 2006.
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