Finance Act 1995
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Change 1
74 Settlements: liability of settlor.
(1) Schedule 17 to this Act has effect with respect to settlements and the liability of the settlor, as follows— Part I inserts new provisions in place of sections 660 to 676 and 683 to 685 of the Taxes Act 1988, Part II makes minor and consequential amendments of that Act, and Part III contains consequential amendments of other enactments. (2) The amendments made by Schedule 17 have effect for the year 1995-96 and subsequent years of assessment and apply to every settlement, wherever and whenever it was made or entered into.
74 Settlements: liability of settlor.
(1) Schedule 17 to this Act has effect with respect to settlements and the liability of the settlor, as follows— Part I inserts new provisions in place of sections 660 to 676 and 683 to 685 of the Taxes Act 1988, Part II makes minor and consequential amendments of that Act, and Part III contains consequential amendments of other enactments. (2) The amendments made by Schedule 17 have effect for the year 1995-96 and subsequent years of assessment and apply to every settlement, wherever and whenever it was made or entered into.
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