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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Income treated as income of settlor: relevant children

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Section 629 Income paid to relevant children of settlor
Section 630 Exception for gifts to charities
Section 630A Exception for protected foreign-source income
Section 631 Retained and accumulated income
Section 632 Offshore income gains

Chapter 5 Settlements: amounts treated as income of settlor or family
Crossheading Income treated as income of settlor: relevant children

Crossheading Income treated as income of settlor: relevant children

From legislation.gov.uk

Contents

Section 629 Income paid to relevant children of settlor
Section 630 Exception for gifts to charities
Section 630A Exception for protected foreign-source income
Section 631 Retained and accumulated income
Section 632 Offshore income gains