24(1)In section 283(4) (repayment supplements)—U.K.
(a)for “a trust or,” substitute “ the trustees of a settlement or ”, and
(b)omit “as such (within the meaning of section 701(4) of that Act)”.
(2)Sub-paragraph (1)(a) shall have effect in relation to a repayment made on or after 6th April 2006.
(3)Sub-paragraph (1)(b) shall have effect in relation to a repayment made on or after 6th April 2006 (irrespective of the date on which the deceased person died).