SolvedChapter 5 Settlements: amounts treated as income of settlor or family
From legislation.gov.uk
Contents
- Crossheading Charge to tax under Chapter 5
- Crossheading Income charged and person liable
- Crossheading Rules for calculating income
- Crossheading Income treated as income of settlor: retained interests
- Crossheading Income treated as income of settlor: relevant children
- Crossheading Capital sums treated as income of settlor: trustees' payments
- Crossheading Trustees' payments: further provisions
- Crossheading Capital sums treated as income of settlor: connected bodies
- Crossheading Transitional provision about protected foreign-source income and transitional trust income
- Crossheading Settlements by two or more settlors
- Crossheading Other supplementary provisions