291 Trusts with vulnerable beneficiary: meaning of “disabled person”
Finance Act 2014 (2014 c 26) | Legislation

Trusts

291  Trusts with vulnerable beneficiary: meaning of “disabled person”

(1)     Schedule 1A to FA 2005 (meaning of “disabled person”) is amended as follows.

(2)     In paragraph 1—

(a)     for paragraph (c) substitute—

“(c)     a person

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