[643L Cases where settlor liable following onward gift]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[643L  Cases where settlor liable following onward gift]

[(1)     Subsection (3) applies if—

(a)     this section applies (see section 643I(1)),

(b)     the subsequent recipient is a close member of the settlor's family (see section 643H) when the onward payment is made,

(c)     the subsequent recipient is UK resident for the charging year,

(d)     section 809B, 809D or 809E of ITA 2007 applies to the subsequent recipient for the charging year,

(e)     none, or part only, of the onward payment is remitted to the United Kingdom in the charging year,

(f)     there is a time in the charging year when the settlor is UK resident,

(g)     there is no time in the charging year when the settlor is domiciled in the United Kingdom, and

(h)     there

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