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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Other supplementary provisions

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Section 646 Adjustments between settlor and trustees etc.
Section 646A Trustees' expenses to be rateably apportioned
Section 647 Power to obtain information
Section 648 Income arising under a settlement

Chapter 5 Settlements: amounts treated as income of settlor or family
Crossheading Other supplementary provisions

Crossheading Other supplementary provisions

From legislation.gov.uk

Contents

Section 646 Adjustments between settlor and trustees etc.
Section 646A Trustees' expenses to be rateably apportioned
Section 647 Power to obtain information
Section 648 Income arising under a settlement