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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Settlements by two or more settlors

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Section 644 Application to settlements by two or more settlors
Section 645 Property or income originating from settlor

Chapter 5 Settlements: amounts treated as income of settlor or family
Crossheading Settlements by two or more settlors

Crossheading Settlements by two or more settlors

From legislation.gov.uk

Contents

Section 644 Application to settlements by two or more settlors
Section 645 Property or income originating from settlor