Finance Act 1986U.K.
17(1)In section 102 of FA 1986 (gifts with reservation), in subsection (5) omit the “and” after paragraph (h) and after paragraph (i) insert “; and U.K.
(j)section 28A (employee-ownership trusts).”
(2)The amendment made by this paragraph has effect in relation to disposals made on or after 6 April 2014.