3(1)Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor) is amended as follows.U.K.
(2)In the Chapter heading, after “settlor” insert “ or family ”.
3(1)Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor) is amended as follows.U.K.
(2)In the Chapter heading, after “settlor” insert “ or family ”.