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17U.K.In section 698A of that Act (taxation at the lower rate of the income of beneficiaries)—
(a)in subsection (1), for the words from “section 207A” to the end there shall be substituted “ section 1A shall have effect as if that income were income to which that section applies. ”; and
(b)in subsection (2), for the words from “section 207A” to the end there shall be substituted “ section 1A shall have effect as if the payment made to the trustee were income of the trustee to which that section applies. ”