TCGA 1992
90(1)Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlements) is amended as follows.
(2)In paragraph 1(1), for “section 3” substitute “section 1K”.
(3)In paragraph 1(2)(a), for “section 2(2)” substitute “section 1(3)”.
(4)In paragraph 1(3)—
(a)in paragraph (b), for “section 13” substitute “section 3”, and
(b)in the second sentence—
(i)for “Subsections (12) and (13) of section 13” substitute “Section 3B(1) to (3)”, and
(ii)for “that section” substitute “section 3”.