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(1)In paragraph 3 of Schedule 7 to the Finance Act 1975 (certain government securities to be excluded property if person beneficially entitled is domiciled and ordinarily resident abroad) after sub-paragraph (2) there shall be inserted—
“(2A)Where, by the same disposition, property has ceased to be comprised in one settlement and has become comprised in another, sub-paragraph (2) above shall, in its application to the second settlement, be construed as requiring the matters there stated to be shown both in relation to the property comprised in that settlement and in relation to the property that was comprised in the first settlement.
(2B)Paragraph 24(5) of Schedule 5 to this Act shall apply for the purposes of sub-paragraphs (1)(b) and (2) above as it applies for the purposes of that Schedule.”
(2)This section shall be deemed to have come into force on 20th April 1978 and the new sub-paragraph (2A) set out above applies where the disposition mentioned in that sub-paragraph is on or after that date.
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