SolvedCrossheading Income treated as income of settlor: retained interests
From legislation.gov.uk
Contents
- Section 624 Income where settlor retains an interest
- Section 625 Settlor's retained interest
- Section 626 Exception for outright gifts between spouses or civil partners
- Section 627 Exceptions for certain types of income
- Section 628 Exception for gifts to charities
- Section 628A Exception for protected foreign-source income
- Section 628B Section 628A: tainting
- Section 628C Foreign income arising before, but remitted on or after, 6 April 2017