SCHEDULES

SCHEDULE 12Settlements: amendment of TCGA 1992 etc

Part 3Consequential and minor amendments

General

26

1

In section 288(8) (interpretation) at the appropriate places insert—

“Principal settlement”... ...

Sch.4ZA para. 1

“Settlor” ... ... ... ... ...

S.68A

“Settlor of property”... ...

S.68A

“Sub-fund”... ... ... ...

Sch.4ZA para. 1

“Sub-fund election”... ...

Sch.4ZA para. 2

“Sub-fund settlement” ...

Sch.4ZA para. 1

2

This paragraph shall come into force on 6th April 2006 (in relation to settlements whenever created).