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Legislation

Income Tax Act 2007

Chapter 8 Trustees' expenses and beneficiary's income

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Section 499 Application of Chapter
Section 500 Restrictions on use of trustees' expenses to reduce the beneficiary's income
Section 501 Non-UK resident beneficiaries
Section 502 Meaning of “untaxed income” in section 501
Section 503 How beneficiary's income is reduced

Part 9 Special rules about settlements and trustees
Chapter 8 Trustees' expenses and beneficiary's income

Chapter 8 Trustees' expenses and beneficiary's income

From legislation.gov.uk

Contents

Section 499 Application of Chapter
Section 500 Restrictions on use of trustees' expenses to reduce the beneficiary's income
Section 501 Non-UK resident beneficiaries
Section 502 Meaning of “untaxed income” in section 501
Section 503 How beneficiary's income is reduced