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Finance Act, 1994
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Amendment of section 49 (tax treatment of foreign trusts) of Finance Act, 1993.

31.— Section 49 of the Finance Act, 1993 , is hereby amended in paragraph (i) (III) of the definition of “relevant person” in subsection (1) (a) by the deletion of “(being a trustee to whom subparagraph (I) or (II) of this definition relates)”.