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Finance Act 1998
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5U.K.In section 7(9) of the M1Taxes Management Act 1970 (meaning of “relevant trustees” for the purposes of that Act)—
(a)in paragraph (a), after “in relation to income" there shall be inserted “ (other than gains treated as arising under Chapter II of Part XIII of the principal Act) ”; and
(b)after paragraph (a) there shall be inserted—
“(aa)in relation to gains treated as arising under Chapter II of Part XIII of the principal Act, the persons who are trustees in the year of assessment in which the gains arise and any persons who subsequently become trustees; and”.
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