Further amendments in ITTOIA 2005
20In section 651 (meaning of “UK estate” and “foreign estate”)—
(a)in subsection (4), for “680(3) or (4) (sums” substitute “664(2)(c) or (d) or 680(4) (sums not liable to tax and sums”, and
(b)in subsection (5), for “680(3) or (4)” substitute “664(2)(c) or (d) or 680(4)”.