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Finance Act 1998
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3(1)In paragraphs 4(1)(a) and 5(1)(a) of Schedule 5 (disapplication of section 86 in certain cases where beneficiaries die), for “(d)" there shall be substituted “ (db) ”.U.K.
(2)In paragraph 4(4) of that Schedule (disapplication of section 86 in certain cases where a beneficiary ceases to be married)—
(a)in paragraph (b), for “or (d)" there shall be substituted “ , (d) or (db) ”; and
(b)for “or child" there shall be substituted “ , child or grandchild ”.
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