Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 8 Deemed domicile: income tax and capital gains tax

PART 2 Protection of overseas trusts

ITTOIA 2005

25 In section 636(1) (meaning in section 635 of “undistributed”), before “income”, in both places it occurs, insert “unprotected”.