Point in time view as at 27/04/2017.
There are currently no known outstanding effects for the Finance Act 2017, Paragraph 2.
2U.K.In section 554A(2) (meaning of “relevant”) at the end insert “(including such a step where the taking of the step, or some aspect of the taking of the step, constitutes a breach of trust or is a constituent part of a breach of trust, and even if the step or aspect is void as a result of breach of trust).
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