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Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax under Chapter 5

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Section 619 Charge to tax under Chapter 5
Section 619A Income treated as highest part of settlor's total income
Section 620 Meaning of “settlement” and “settlor”

Chapter 5 Settlements: amounts treated as income of settlor or family
Crossheading Charge to tax under Chapter 5

Crossheading Charge to tax under Chapter 5

From legislation.gov.uk

Contents

Section 619 Charge to tax under Chapter 5
Section 619A Income treated as highest part of settlor's total income
Section 620 Meaning of “settlement” and “settlor”