Part 2 Amendments of Other Acts
Finance Act 2009 (2009 c 10) | Legislation

Part 2 Amendments of Other Acts

TCGA 1992

12

In section 14A(3)(b) of TCGA 1992 (section 13: non-UK domiciled individuals), after “amount†insert “at leastâ€.

ITTOIA 2005

13

In section 648 of ITTOIA 2005 (income arising under a settlement), for subsections (2) to (5) substitute—

“(2)     But if, in a tax year, the settlor is not UK resident, references in this Chapter to income arising under a settlement do not include

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