Finance Act 2006

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).