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Legislation
Income Tax Act 2007

Chapter 7 Discretionary payments

  • Crossheading Payments constituting income of beneficiary (other than employment income)
  • Section 494 Grossing up of discretionary payment and payment of income tax
  • Section 495 Statement about deduction of income tax
  • Section 496 Income tax charged on trustees
  • Crossheading Payments constituting employment income of beneficiary
  • Crossheading Tax pool
  • Section 498 Types of income tax for the purposes of section 497
  1. Income Tax Act 2007
  2. /
  3. /Part 9 Special rules about settlements and trustees

Chapter 7 Discretionary payments

From legislation.gov.uk

Contents

  1. Crossheading Payments constituting income of beneficiary (other than employment income)
  2. Section 494 Grossing up of discretionary payment and payment of income tax
  3. Section 495 Statement about deduction of income tax
  4. Section 496 Income tax charged on trustees
  5. Crossheading Payments constituting employment income of beneficiary
  6. Crossheading Tax pool
  7. Section 498 Types of income tax for the purposes of section 497
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