[735B Settlor liable under section 733A and remittance basis applies]
Income Tax Act 2007 (2007 c 3) | Legislation

[735B  Settlor liable under section 733A and remittance basis applies]

[(1)     This section applies in relation to income if—

(a)     the income is treated by section 732 as arising to an individual (“the beneficiary”) for a tax year,

(b)     another individual (“the settlor”) is under

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