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Crossheading Transitional provision about protected foreign-source income and transitional trust income

From legislation.gov.uk

Contents

  1. Section 643ZA “Protected foreign-source income” and “transitional trust income”
  2. Section 643ZB Protected foreign-source income and transitional trust income not to be taxed elsewhere in Chapter
  3. Section 643A Benefits paid out of protected foreign-source income or transitional trust income
  4. Section 643B Meaning of “untaxed benefits total” in section 643A
  5. Section 643C Meaning of “available protected income” in section 643A
  6. Section 643D Reduction in section 643A income: previous capital gains tax charge
  7. Section 643E Reimbursement of tax paid by settlor because of section 643B(2)
  8. Section 643EA Onward gifts from non-residents or qualifying new residents
  9. Section 643F Income attributed by section 643A to user of remittance basis
  10. Section 643G Section 643F(4): benefits and income “relating” to deemed income
  11. Section 643H Meaning of close member of settlor's family in sections 643A to 643EA
  12. Section 643I Recipients of onward gifts
  13. Section 643J Cases where income treated as arising to recipient of onward gift
  14. Section 643K Cases where deemed income attributed to recipient of onward gift
  15. Section 643L Cases where settlor liable following onward gift
  16. Section 643M Onward gift to settlor or close family member by other recipient
  17. Section 643N Person liable under section 643J or 643L and remittance basis applied