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Legislation
Income Tax Act 2007

Chapter 10 Heritage maintenance settlements

  • Crossheading Introduction
  • Crossheading Trustees' election in respect of income etc
  • Crossheading Absence of election and income treated as income of settlor: special rules
  • Crossheading Application of property for non-heritage purposes: charge to tax
  1. Part 9 Special rules about settlements and trustees
  2. Chapter 10 Heritage maintenance settlements

Chapter 10 Heritage maintenance settlements

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Trustees' election in respect of income etc
  3. Crossheading Absence of election and income treated as income of settlor: special rules
  4. Crossheading Application of property for non-heritage purposes: charge to tax
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