12(1)In section 476 (how to work out whether settlor meets condition C in section 475), after subsection (3) insert—U.K.
“(3A)Section 835BA (deemed domicile) applies for the purposes of subsections (2)(b) and (3)(b).”
(2)The amendment made by this paragraph has effect—
(a)so far as relating to section 476(2)(b) of ITA 2007, in relation to a settlor who dies on or after 6 April 2017;
(b)so far as relating to section 476(3)(b) of ITA 2007, in relation to a settlement made on or after 6 April 2017.