SCHEDULES
SCHEDULE 12Settlements: amendment of TCGA 1992 etc
Part 3Consequential and minor amendments
General
24
1
In section 283(4) (repayment supplements)—
a
for “a trust or,” substitute “
the trustees of a settlement or
”
, and
b
omit “as such (within the meaning of section 701(4) of that Act)”.
2
Sub-paragraph (1)(a) shall have effect in relation to a repayment made on or after 6th April 2006.
3
Sub-paragraph (1)(b) shall have effect in relation to a repayment made on or after 6th April 2006 (irrespective of the date on which the deceased person died).