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Finance Act 2019

Finance Act 2019 Sch 1 para 34

Sch 1 para 34

(1) Section 86A (attribution of gains to settlor in section 10A cases) is amended as follows. (2) In subsection (1)(a), for “section 10A” substitute “ section 1M(3) ” . (3) In subsection (2), for “the section 2(2) amount” substitute “ the section 1(3) amount ” . (4) In subsection (3), for “section 10A” substitute “ section 1M(3) ” . (5) In subsection (4)(a), for “the section 2(2) amount” substitute “ the section 1(3) amount ” . (6) In subsection (6), for “section 10A” substitute “ section 1M(3) ” . (7) In subsection (7), for “the section 2(2) amount” (in both places) substitute “ the section 1(3) amount ” . (8) In subsection (8)(c), for “section 10A” substitute “ section 1M(3) ” . (9) In the title, for “in section 10A cases” substitute “ where temporarily non-resident ” .

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