67 Income of beneficiaries under settlor-interested settlements
Finance Act 2008 (2008 c 9) | Legislation

Miscellaneous

67  Income of beneficiaries under settlor-interested settlements

(1)     In section 685A of ITTOIA 2005 (settlor-interested settlements), after subsection (5) insert—

“(5A)     If the recipient of the annual payment is treated by subsection (3) as having paid income tax in respect of the annual payment,

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