SolvedTSEM7472 | Deceased persons: beneficiaries of estates - legislation - non corporate beneficiaries - table of destinations - ICTA 1988 to ITTOIA
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Use this table if you need to convert the legislation in Part XVI ICTA 1988 into its Tax Law Rewrite equivalent in ITTOIA.
For all payments made before 6 April 2005, the relevant provisions are in Part XVI ICTA 1988.
For payments made after 6 April 2005, the provisions of Chapter 6 Part 5 ITTOIA apply. But where a company is the beneficiary of a deceased estate - see TSEM7474.
Table of destinations
| ICTA 1988 | ITTOIA |
| Section 695(1) | Sections 653(1), 659(1) |
| Section 695(2) | Sections 649(1), (3), 654(2), (4), 656(1), (2), 659(1), 661(1), 674(3), (5), 675 |
| Section 695(3) | Sections 649(1), (3), 654(3), (4), 656(1), (2), 659(1), 661(1), 674(4), (5), 675 |
| Section 695(4) | Sections 649(1), (3), 656(1), (2), (3), 657(2), (3), (5), 658(2), 661(1), 662, 675, 830(1), (2) |
| Section 695(5) | Sections 678(1), (2) |
| Section 696(1) | Section 659(1) |
| Section 696(2) | Section 667(1), (2) |
| Section 696(3) | Sections 649(1), (3), 652(1), (2), 656(1), (2), 659(1), 660(1), (2) |
| Section 696(3A) | Sections 660(1), (2), 665(1), (2), (3) |
| Section 696(3B) | Sections 665(1), (2), (3) |
| Section 696(4) | Sections 656(1), (2), (3), 660(1) |
| Section 696(5) | Section 652(3), 660(2), 665(1), (2), (3) |
| Section 696(6) | Sections 649(1), (3), 657(2), (3), (5), 658(2), 830(1), (2) |
| Section 696(7) | Sections 677(1), (2) |
| Section 697(1) | Sections 666(1), (2), (3), (5) |
| Section 697(1A) | Sections 666(2), (6) |
| Section 697(2) | Sections 668(1), (2), (3), |
| Section 697(3) | Sections 668(1), (5) |
| Section 697(4) | Sections 671(5), (6), |
| Section 698(1) | Section 650(5) |
| Section 698(1A) | Sections 672(1), 673(1), 674(1), (2), 675 |
| Section 698(1B) | Sections 659(2), (3), (4), 672(1), (2), (3), (4), 673(1), (2), (3), (4), (6), 674(3), (4), (5), 675 |
| Section 698(2) | Sections 659(3), 671(1), (2), |
| Section 698(3) | Sections 649(1), (3), 650(3), (4), (6), 655(1), 656(1), (2), (3), 657(2), (3), (5), 658(2), 659(2), 662, 678(1), (2) |
| Section 699(1) | Sections 669(1), (2) |
| Section 699(2) | Section 669(3) |
| Section 699(3) | Section 669(4) |
| Section 699(4) | Sections 669(5), (6) |
| Section 699(5) | Sections 669(7), (8) |
| Section 699(6) | Section 669(4) |
| Section 699A(1) | Sections 680(1), (2), (3), (4) |
| Section 699A(1A) | Sections 680(1), (2), (3) |
| Section 699A(1B) | Sections 651(4), (5) |
| Section 699A(2) | Sections 663(2), 679(2), (3), (4), (5), (6) |
| Section 699A(3) | Sections 657(3), (4) |
| Section 699A(4) | Sections 663(2), 680(1), (2), (3), (4) |
| Section 699A(5) | Section 680(5) |
| Section 699A(6) | Sch.1. para. 147 |
| Section 700(1) | Sections 682(1), (2) |
| Section 700(2) | Sections 682(3), (4) |
| Section 700(3) | Section 682(5) |
| Section 700(5) | Repealed in part but otherwise continues in force for IT and CT purposes |
| Section 701(2) | Sections 650(1), (4), (6) |
| Section 701(3) | Sections 650(2), (4), (6) |
| Section 701(3A) | Sections 663(1), (2), (3), (4), 670(1), (2), (3), (4), (5), 679(2), (3) |
| Section 701(4) | Section 878(1) |
| Section 701(5) | Section 664(6) |
| Section 701(8) | Sections 664(1), (2), (3), (4), (5) |
| Section 701(9) | Sections 651(1), (2), (3) |
| Section 701(10) | Section 651(1) |
| Section 701(10A) | Sections 651(1), (4), (5) |
| Section 701(11) | Section 694(4) |
| Section 701(12) | Sections 681(1), (2), (3), (4) |
| Section 701(13) | Section 653(1) |
| Section 702 | Sections 653(2), 664(6) |