http://www.legislation.gov.uk/ukpga/2005/7/schedule/1/crossheading/trustees-specially-taxed-incomeFinance Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2022-06-09Expert Participation2022-03-21SCHEDULESSCHEDULE 1Non-UK resident vulnerable persons: interpretationTrustees' specially taxed incomeF12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .