§ Amendments made: No. 26, in page 89, line 25, leave out 'and'.
§
No. 27, in page 89, line 30, at end insert
'or by virtue of which property becomes comprised in a settlement of which that other person is a trustee; or
(d) the circumstances are such as may be specified in the regulations for the purposes of this subsection, being circumstances appearing to the Board to be similar to those referred to in paragraphs (a) to (c) above.'. —[Mr. MacGregor.]