Part 5

Miscellaneous income
Chapter 5

Settlements: amounts treated as income of settlor or family

Income treated as income of settlor: retained interests

Section 628A: tainting
628B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 5 Ch. 5 heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 3(2)
Ss. 628A-628C omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 5, 70(1)