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(1)In section 686A(2)(a) of ICTA (receipts to be treated as income subject to special rate of tax: payment by company), after “made” insert “by way of qualifying distribution”.
(2)In Type 1(b) in section 482 of ITA 2007 (types of amount to be charged at special rates for trustees), after “made” insert “by way of qualifying distribution”.
(3)The amendments made by this section have effect in respect of payments made to the trustees of a settlement on or after 6th April 2006.
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