Trustees: anti-avoidanceU.K.
36In paragraph 18 (trustees: anti-avoidance)—
(a)in sub-paragraph (1) after “13” insert “ to 13C ”, and
(b)in sub-paragraph (2)—
(i)in paragraph (a) for “paragraph 13 above applies” substitute “ sub-paragraph (1) of paragraph 13 above applies, or that sub-paragraph would apply were it not for the fact that the amount of value is an amount of insignificant value for the purposes of that sub-paragraph ”, and
(ii)after that paragraph insert—
“(ab)in a case where paragraph 13(1) above would apply were it not for the operation of paragraph 13B above, the time when the original value (within the meaning of paragraph 13B above) in question is received;”.