Chevening Estate Act 1987

4Amendments of 1959 Act.

In consequence of the provisions of this Act, section 2 of the Chevening Estate Act 1959 (tax provisions) shall have effect on and after the appointed day with the following amendments—

(a)in subsection (1)(a) (exemption from Schedule B income tax) for the words “the Bank or the administrative trustees in their capacity as trustees” there shall be substituted the words “the Board in its capacity as trustee”;

(b)in subsection (8) (relief from stamp duty) paragraph (b) is hereby repealed and in paragraph (c) for the words “the Bank or the administrative trustees” there shall be substituted the words “the Board”; and

(c)in subsection (10) (definitions) for the words “ “the Bank”,“the administrative trustees” ” there shall be substituted the words “ “the Board” ”.