SCHEDULES

SCHEDULE 13 U.K.Settlements: amendments to ICTA and ITTOIA 2005 etc

Part 2 U.K.Minor and consequential amendments

34 (1) After section 629(7) of ITTOIA 2005 insert— U.K.

“(8) Subsection (1) is subject to section 28A of FA 2005.”

(2) This paragraph shall have effect in relation to payments made on or after 6th April 2004.