Point in time view as at 01/10/2009.
Finance Act 2003, Paragraph 2 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2(1)In the heading to Schedule 1 to that Act (application of exempt amount in cases involving settled property) after “Exempt Amount” insert “ And Reporting Limits ”.U.K.
(2)In paragraph 1 of that Schedule (trustees for person with a disability) after sub-paragraph (5) insert—
“(5A)In its application to the trustees of a settlement, section 3A(1) has effect with the substitution for the reference to section 8 of the Management Act of a reference to section 8A of that Act.”.
(3)In paragraph 2 of that Schedule (other trustees) after sub-paragraph (6) insert—
“(6A)In its application to the trustees of a settlement, section 3A(1) has effect with the substitution for the reference to section 8 of the Management Act of a reference to section 8A of that Act.”.
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