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Legislation

Income Tax Act 2007

Chapter 6 Trustees' first slice of trust rate income

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Section 491 Special rates not to apply to first slice of trustees' trust rate income
Section 492 Cases where settlor has made more than one settlement

Income Tax Act 2007
Chapter 6 · Trustees' first slice of trust rate income

Section 492 | Cases where settlor has made more than one settlement

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 9 Ch. 6 omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(2), 14(4)

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