In this Chapter -
"chargeable date", in relation to any year, means - (a) in respect of the year 2006, 5 April and 31 December in that year, and (b) in respect of the year 2007 and subsequent years, 31 December in the year concerned;
"chargeable discretionary trust" means a discretionary trust in relation to which - (a) the disponer is dead, and (b) none of the principal objects of the trust, if any, is under the age of 21 years;
"object" and "principal objects", in relation to a discretionary trust, have the meanings respectively assigned to them by section 14.