Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 10 U.K. Settlements: anti-avoidance etc

PART 2 U.K. Income tax

ITTOIA 2005 U.K.

6 U.K. In section 622 (person liable), at the end insert “ , but this is subject to sections 643A and 643I to 643M. ”