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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Income treated as income of settlor: retained interests

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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

Income Tax (Trading and Other Income) Act 2005
Income treated as income of settlor: retained interests

Section 628C | Foreign income arising before, but remitted on or after, 6 April 2017

From legislation.gov.uk

15 July 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 628A-628C omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 5, 70(1)

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