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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Transitional provision about protected foreign-source income and transitional trust income

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Section 643ZA “Protected foreign-source income” and “transitional trust income”
Section 643ZB Protected foreign-source income and transitional trust income not to be taxed elsewhere in Chapter
Section 643A Benefits paid out of protected foreign-source income or transitional trust income
Section 643B Meaning of “untaxed benefits total” in section 643A
Section 643C Meaning of “available protected income” in section 643A
Section 643D Reduction in section 643A income: previous capital gains tax charge
Section 643E Reimbursement of tax paid by settlor because of section 643B(2)
Section 643EA Onward gifts from non-residents or qualifying new residents
Section 643F Income attributed by section 643A to user of remittance basis
Section 643G Section 643F(4): benefits and income “relating” to deemed income
Section 643H Meaning of close member of settlor's family in sections 643A to 643EA
Section 643I Recipients of onward gifts
Section 643J Cases where income treated as arising to recipient of onward gift
Section 643K Cases where deemed income attributed to recipient of onward gift
Section 643L Cases where settlor liable following onward gift
Section 643M Onward gift to settlor or close family member by other recipient
Section 643N Person liable under section 643J or 643L and remittance basis applied

Transitional provision about protected foreign-source income and transitional trust income
Cases where deemed income attributed to recipient of onward gift

Section 643K | Cases where deemed income attributed to recipient of onward gift

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed