SCHEDULES

SCHEDULE 12 U.K.Settlements: amendment of TCGA 1992 etc

Part 3 U.K.Consequential and minor amendments

Residence of trustees U.K.

32 U.K.In section 83A(3) (trustee residence: split years)—

(a) in paragraph (a)—

(i) after “resident” insert “ and ordinarily resident ”, and

(ii) at the end omit “or”, and

(b) omit paragraph (b).