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Valid from 01/04/2015

SCHEDULE 18STrusts

PART 1 SOverview

OverviewS

1(1)This schedule makes provision about the application of this Act in relation to trusts.S

(2)It is arranged as follows—

  • Part 2 makes provision for the application of this Act to trusts generally,

  • Part 3 makes provision for the treatment of certain transactions involving bare trusts,

  • Part 4 makes provision for the treatment of certain transactions involving settlements,

  • Part 5 makes provision for the liability of trustees of a settlement to pay the tax and make returns and declarations,

  • Part 6 defines expressions used in this schedule.