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Income Tax (Trading and Other Income) Act 2005

Crossheading Capital sums treated as income of settlor: trustees' payments

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Section 633 Capital sums paid to settlor by trustees of settlement
Section 634 Meaning of “capital sum” and “sums paid to settlor”
Section 635 Amount of available income
Section 636 Calculation of undistributed income
Section 637 Qualifications to section 636

Chapter 5 Settlements: amounts treated as income of settlor or family
Crossheading Capital sums treated as income of settlor: trustees' payments

Crossheading Capital sums treated as income of settlor: trustees' payments

From legislation.gov.uk

Contents

Section 633 Capital sums paid to settlor by trustees of settlement
Section 634 Meaning of “capital sum” and “sums paid to settlor”
Section 635 Amount of available income
Section 636 Calculation of undistributed income
Section 637 Qualifications to section 636