Sch 1 para 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 ” .