Finance Act 2003

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..