28 Vulnerable person's liability: VQTI
Finance Act 2005 (2005 c 7) | Legislation

28  Vulnerable person's liability: VQTI

(1)     For the purposes of section 26, VQTI is an amount equal to—

TLV1 ­ TLV2

·É³ó±ð°ù±ð—

TLV2 is an amount determined in accordance with subsection (2) (and subsection (4) where it applies) (total [income] tax liability of vulnerable person), and

TLV1 is an amount determined in accordance with subsection (3) (and subsection (4) where it applies) (what total [income] tax liability of vulnerable person would be if his income included qualifying trusts income).

(2)     TLV2 is the total amount of income tax . . . to which the vulnerable person would be liable for

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