Part 2Income tax, corporation tax and capital gains tax
Chapter 4Trusts with vulnerable beneficiary
Miscellaneous and supplementary
44Consequential amendments
F11
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2
In Schedule 4B to TCGA 1992 (transfers of value by trustees linked with trustee borrowing), in paragraph 3(2), after “in that year” insert “
(otherwise than by virtue of section 31 of the Finance Act 2005)
”
.