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Finance Act 2018
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- UK Public General Acts
- 2018 c. 3
- SCHEDULE 10
- PART 2
- Paragraph 13
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13(1)Section 731 (charge to tax on income treated as arising under section 732) is amended as follows.
(2)After subsection (1B) insert—
“(1C)Subsection (1A) does not restrict the charge to tax under this section on income treated as arising to the individual by section 733C or 733E (onward gifts: recipient or settlor treated as individual to whom income is treated as arising).”
(3)In subsection (2A) (which signposts section 735), for “section 735” substitute “sections 735, 735B and 735C”.
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