Part 5

Miscellaneous income
Chapter 5

Settlements: amounts treated as income of settlor or family

Transitional provision about protected foreign-source income and transitional trust income

Cases where settlor liable following onward gift
643L. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)
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)
S. 643A cross-heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 11, 70(1)
Ss. 643I-643M omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 21, 70(1) (with Sch. 12 para. 72)