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Section 67: Income of beneficiaries under settlor-interested settlements

Finance Act 2008 · 2008 c. 9View on legislation.gov.uk

Part 2: Income tax, corporation tax and capital gains tax_general

In section 685A of ITTOIA 2005 (settlor-interested settlements), after subsection (5) insert—

In section 1012(4) of ITA 2007 (relationship between rules on highest part of total income), after the entry relating to section 465A of ITOIA 2005 insert— ." section 685A(5A) of ITTOIA 2005 (payments from trustees of settlor-interested settlements to be treated as highest part of total income), "

The amendments made by this section have effect for the tax year 2006-07 and subsequent tax years.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.