Crossheading Transitional provision about protected foreign-source income and transitionally protected income
From legislation.gov.uk
Contents
- Section 735AA Settlements to which following sections apply
- Section 735AB “Protected foreign-source income” and “transitionally protected income”
- Section 735AC Transitionally protected income not to be taxed on remittance
- Section 735AD Settlor liable for benefits charge despite being transferor
- Section 735AE Settlor liable in place of close family member
- Section 735AF Onward gifts from non-residents or qualifying new residents
- Section 735AG Deduction allowed for previous settlements charge
- Section 735B Historical liability under section 733A where remittance basis applied
- Section 735C Historical operation of section 733C or 733E where remittance basis applied