[F1IntroductoryU.K.
Textual Amendments
F1Sch. 1C inserted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 16
1(1)This Schedule provides for the application of section 1K (in some cases with modifications) in relation to the trustees of a settlement for a tax year.U.K.
(2)The application of this Schedule depends on (among other things) whether or not—
(a)a settlement is for the benefit of a disabled person, and
(b)a settlement is a qualifying UK settlement.
(3)For the definitions of those expressions, see paragraphs 3 and 7 respectively.
(4)In this Schedule any reference to the application of section 1K in relation to an individual for a tax year is to its application in relation to an individual who is resident and domiciled in the United Kingdom for the year.]