Part 9 U.K. Special rules about settlements and trustees

F1 Chapter 6 U.K. Trustees' first slice of trust rate income

Textual Amendments

F1 Pt. 9 Ch. 6 omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(2), 14(4)

F1 492 Cases where settlor has made more than one settlement U.K.

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Textual Amendments

F1 Pt. 9 Ch. 6 omitted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(2), 14(4)