Income Tax Act 2007 (c. 3)

SCHEDULES

SCHEDULE 1 U.K. Minor and consequential amendments

Part 2 U.K. Other enactments

Finance Act 1993 (c. 34) U.K.

357 (1) Amend section 176 (ancillary trust funds) as follows. U.K.

(2) In subsection (3) for paragraph (a) substitute—

“(a) section 636 of ITA 2007 (exception where there is a transfer to a legatee);”.

(3) In subsection (4) for “sections 710 to” substitute “ Part 12 of ITA 2007 and section ”.