13(1)In section 686 (liability to additional rate tax of certain income of discretionary trusts) subsection (5) shall cease to have effect.U.K.
(2)This paragraph shall apply as regards a sum paid or credited on or after 6th April 1991.
13(1)In section 686 (liability to additional rate tax of certain income of discretionary trusts) subsection (5) shall cease to have effect.U.K.
(2)This paragraph shall apply as regards a sum paid or credited on or after 6th April 1991.