xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

[F1SCHEDULE 3AU.K.Excluded Trusts

Pilot trustsU.K.

6.  A trust which—

(a)holds property with a value not exceeding £100, and

(b)was created before the date on which regulation 42(2)(iii) of these Regulations comes into force.]