SCHEDULES
SCHEDULE 8Deemed domicile: income tax and capital gains tax
PART 2Protection of overseas trusts
25ITTOIA 2005
In section 636(1) (meaning in section 635 of “undistributed”), before “income”, in both places it occurs, insert “unprotected”.
In section 636(1) (meaning in section 635 of “undistributed”), before “income”, in both places it occurs, insert “unprotected”.