SolvedTSEM7473 | Deceased persons: beneficiaries of estates - legislation - non-corporate beneficiaries - table of origins - ITTOIA to ICTA 1988
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
Use this table if you need to convert the legislation in ITTOIA into its equivalent in Part XVI ICTA 1988.
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 TSEM7475.
Table of origins
| ITTOIA | ICTA 1988 |
| Sections 649 (1), (3), 654(2), (4), 656(1), (2), 659(1), 661(1), 674(3), (5), 675 | Section 695(2) |
| Sections 649 (1), (3), 654(3), (4), 656(1), (2), 659(1), 661(1), 674(4), (5), 675 | Section 695(3) |
| Sections 649 (1), (3), 656(1), (2), (3), 657(2), (3), (5), 658(2), 661(1), 662, 675, 830(1), (2) | Section 695(4) |
| Sections 649(1), (3), 652(1), (2), 656(1), (2), 659(1), 660(1), (2) | Section 696(3) |
| Section 649(4) | Section 701(11) |
| Section 651(1), (2), (3) | Section 701(9) |
| Section 651(1) | Section 701(10) |
| Sections 651(1), (4), (5) | Section 701(10A) |
| Sections 653(1), 659(1) | Section 696(1) |
| Section 653(2), 664(6) | Section 702 |
| Section 659(1) | Section 696(1) |
| Section 660(1), (2), 665(1), (2), (3) | Section 696 (3A) |
| Section 664(1), (2), (3), (4), (5) | Section 701(8) |
| Section 665(1), (2), (3) | Section 696(3A) |
| Section 667(1), (2) | Section 696(2) |
| Section 678(1), (2) | Section 695(5) |
| Section 681(1), (2), (3), (4) | Section 701 (12) |