http://www.legislation.gov.uk/id/ukpga/2017/32/schedule/8

SCHEDULES

SCHEDULE 8Deemed domicile: income tax and capital gains tax

PART 2Protection of overseas trusts

ITA 2007

37

In section 735A(6) (matching of income on which individual charged under section 731), after “individual” insert “ , or as a result of section 733A another person, ”.