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Legislation

Income Tax Act 2007

Crossheading Charge where benefit received

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Section 731 Charge to tax on income treated as arising under section 732
Section 732 Non-transferors receiving a benefit as a result of relevant transactions
Section 733 Income charged under section 731
Section 733A Settlor liable for section 731 charge on closely-related beneficiary
Section 733B Recipients of onward gifts
Section 733C Cases where income treated as arising to recipient of onward gift
Section 733D Cases where deemed income attributed to recipient of onward gift
Section 733E Cases where settlor liable following onward gift
Section 734 Reduction in amount charged: previous capital gains tax charge
Section 734A Reduction in amount charged: previous settlements charge
Section 735 Qualifying new residents and remittance-basis users: “foreign” deemed income
Section 735A Section 735: relevant income and benefits relating to foreign deemed income

Income Tax Act 2007
Charge where benefit received

Section 733C | Cases where income treated as arising to recipient of onward gift

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 733A-733E omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 41, 70(1)

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