SCHEDULES
SCHEDULE 10Settlements: anti-avoidance etc
PART 2Income tax
ITTOIA 2005
8
In section 635 (amount of available income for section 633 purposes)—
a
in subsection (3)(d)(i) (tax on certain income to be deducted when calculating available amount), before “income” insert “
unprotected
”
, and
b
in subsection (5) (meaning of “unprotected income”), for “subsection (2)” substitute “
this section and sections 636 and 637
”
.