619 Charge to tax under Chapter 5
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 5
Settlements: Amounts Treated as Income of Settlor [or Family]

Charge to tax under Chapter 5

619  Charge to tax under Chapter 5

(1)     Income tax is charged on—

(a)     income which is treated as income of a settlor as a result of section 624 (income where settlor retains an interest),

(b)     income which is treated as income of

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