SCHEDULES
SCHEDULE 12U.K.Settlements: amendment of TCGA 1992 etc
Part 3U.K.Consequential and minor amendments
GeneralU.K.
26(1)In section 288(8) (interpretation) at the appropriate places insert—U.K.
| ““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).