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Finance Act 2018
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ITTOIA 2005
9In section 636 (amount of unprotected income that is undistributed for section 635 purposes)—
(a)in subsection (2) (deducting payments that are or would be taxable as recipients’ income)—
(i)in the words before paragraph (a) omit “such”,
(ii)in those words, for “as” substitute “that are payments of unprotected income, or sums treated as representing unprotected income, and that”, and
(iii)in paragraph (b), for “so treated” substitute “treated as mentioned in paragraph (a)”,
(b)in subsection (4) (deducting expenses properly chargeable to income), before “income” insert “unprotected”, and
(c)in subsection (6) (deducting amounts in respect of exempt income), in the definition of “A”, before “income” insert “unprotected”.
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