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Changes over time for: Paragraph 37
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Version Superseded: 06/04/2007
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Point in time view as at 06/04/2006. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Finance Act 2006, Paragraph 37.
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37(1)For the purposes of regulations (whenever made) made under a provision of the Tax Acts —
(a)references to settled property, a settlor or trustees shall be read in accordance with sections 685A to 685G of ICTA (inserted by paragraph 1 of this Schedule), and
(b)references to the trustees of a trust shall be treated as references to the trustees of a settlement.
(2)This paragraph shall come into force on 6th April 2006.
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