SCHEDULES
SCHEDULE 1Minor and consequential amendments
Part 2Other enactments
Finance Act 2005 (c. 7)
594
In section 26 (amount of relief for trustees of property held on trust for vulnerable persons) at the beginning insert “(1)” and at the end insert—
2
The tax reduction is given effect at Step 6 of the calculation in section 23 of ITA 2007.