Part 9

Special rules about settlements and trustees
Chapter 6

Trustees' first slice of trust rate income

Cases where settlor has made more than one settlement
492. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)