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32(1)The following provisions of ITTOIA 2005 shall cease to have effect—
(a)section 457(4), and
(b)section 568(5).
(2)In section 457(5) of ITTOIA 2005 for “(2) to (4)” substitute “(2) and (3)”.
(3)In section 467(7) of that Act for paragraph (b) substitute—
“(b)at the rate applicable by virtue of section 686A of ICTA (payments treated as income) in any other case.”
(4)This paragraph shall have effect in relation to payments made on or after 6th April 2006 to the trustees of a settlement (whenever created).
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