SolvedTSEM7474 | Deceased persons: beneficiaries of estates - legislation - corporate beneficiaries - table of destinations - ICTA 1988 to CTA 2009
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 equivalent in CTA 2009.
The provisions of Chapter 3 Part 10 CTA 2009 apply to corporate beneficiaries of deceased estates, where the accounting period ends on or after 1 April 2009. For accounting periods that ended before this date, the provisions of Part XVI ICTA 1988 apply. For non-corporate beneficiaries see TSEM7472.
Table of destinations
| ICTA 1988 | CTA 2009 |
| Section 695(1) | Section 938(1) |
| Section 695(2) | Sections 934(1), 939(2), (4), 941(1),(2), 944(1), 957(3), (5), 958 |
| Section 695(3) | Sections 934(1), 939(3),(4), 941(1),(2), 944(1) 957(4),(5), 958 |
| Section 695(4) | Sections 934(1), 941(1), (2), (3), 942 (1),(2),(3),(5), 944(1), 945, 958 |
| Section 695(5) | Section 961(1), (2) |
| Section 695(7) | Section 946(5) |
| Section 696(2) | Section 950(1), (2) (3) |
| Section 696(3) | Sections 934(1), 937(1),(2), 941(1), (2), 943(1),(2) |
| Section 696(3A) | Sections 943(1),(2), 948(1),(2)(3) |
| Section 696(3B) | Sections 948(1),(2),(3) |
| Section 696(4) | Sections 941(1),(2),(3) |
| Section 696(5) | Section 937(3), 943(2), 948(1),(2),(3) |
| Section 696(6) | Section 934(1), 942(1),(2),(3),(5) |
| Section 696(7) | Section 960(1),(2) |
| Section 696(8) | Section 950(3) |
| Section 696(9) | Section 946(5) |
| Section 697(1) | Section 949(1),(2),(3),(5) |
| Section 697(1A) | Section 949(2),(6) |
| Section 697(2) | Section 951(1),(2),(3) |
| Section 697(3) | Section 951(1),(5) |
| Section 697(4) | Sections 954(5),(6),(7) |
| Section 697(5) | Section 954(6),(7) |
| Section 698(1) | Section 935(5) |
| Section 698(1A) | Sections 955(1), 956(1), 957(1), (2), 958 |
| Section 698(1B) | Sections 955(1),(2),(3),(4), 956(1),(2),(3),(4),(6) 957(3),(4),(5),958 |
| Section 698(2) | Sections 954(1),(2) |
| Section 698(3) | Sections 934(1), 935(3),(4),(6) 940(1), 941(1),(2),(3), 942(1),(2),(3),(5), 945, 961(1),(2) |
| Section 698(4) | Section 953(1) |
| Section 698(5) | Section 953(3) |
| Section 698(6) | Section 953(3) |
| Section 699A(1) | Sections 963(1),(2),(3),(4) |
| Section 699A(1A) | Sections 963(1),(2),(3) |
| Section 699A(1B) | Sections 936(4),(5) |
| Section 699A(2) | Sections 946(2), 962(2),(3),(4),(5),(6) |
| Section 699A(3) | Section 942(3),(4) |
| Section 699A(4) | Section 946(2), 963(1),(2),(3),(4) |
| Section 699A(5) | Section 963(5) |
| Section 700(1) | Sections 965(1),(2) |
| Section 700(2) | Sections 965(3),(4) |
| Section 700(3) | Section 965(5) |
| Section 701(1) | Spent |
| Section 701(2) | Sections 935(1),(4),(6) |
| Section 701(3) | Sections 935(2),(4),(6) |
| Section 701(3A) | Sections 946(1),(2),(3),(4) 952(1),(2),(3),(4),(5), 962(2),(3) |
| Section 701(4) | Section 968 |
| Section 701(5) | Section 947(6) |
| Section 701(6) | Unnecessary |
| Section 701(7) | Unnecessary |
| Section 701(8) | Sections 947(1),(2),(3),(4),(5) |
| Section 701(9) | Sections 936(1),(2),(3) |
| Section 701(10) | Section 936(1) |
| Section 701(10A) | Section 936(1),(2),(3),(4) |
| Section 701(11) | Section 934(3) |
| Section 701(12) | Sections 964(1),(2),(3),(4) |
| Section 701(13) | Section 938(1) |
| Section 702 | Sections 938(2), 947(6) |