645 Property or income originating from settlor
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

645  Property or income originating from settlor

(1)     References in [sections 628A and] 644 to property originating from a settlor are references to—

(a)     property which the settlor has provided directly or indirectly for the purposes of the settlement,

(b)     property representing property so provided, and

(c)

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