SCHEDULES

SCHEDULE 10 Settlements: anti-avoidance etc

PART 2 Income tax

Commencement etc of amendments in ITTOIA 2005 and ITA 2007

22 The new section 643D(3) of ITTOIA 2005 is to be treated as inserted by the Treasury under the powers to make regulations conferred by section 354 of TIOPA 2010.