Section 619 Charge to tax under Chapter 5
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(1) Income tax is charged on—
(a) income which is treated as income of a settlor as a result of section 624 (income where settlor retains an interest),
(b) income which is treated as income of a settlor as a result of section 629 (income paid to [relevant]1 children of settlor),
(c) capital sums which are treated as income of a settlor as a result of section 633 (capital sums paid to settlor by trustees of settlement), and
(d) capital sums which are treated as income of a settlor as a result of section 641 (capital sums paid to settlor by body connected with settlement).
Amendments
1 Substituted for the words “unmarried minor” by Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229) regulation 186 from 5 December 2005.
(2) For the purposes of [Chapter 2 of Part 2 of ITA 2007 (rates at which income tax is charged)]1, where income of another person is treated as income of the settlor and is charged to tax under subsection (1)(a) or (b) above, it shall be charged in accordance with whichever provisions of the [Income Tax Acts]2 would have been applied in charging it if it had arisen directly to the settlor.
Amendments
Subs (2) substituted by Finance Act 2006 section 89 and Schedule 13 para 5 with effect in relation to income which arises or is treated as arising on or after 6th April 2006, and income which is paid to a minor child of the settlor, where the child is unmarried and is not in a civil partnership, on or after 6th April 2006 and in relation to which section 631 of ITTOIA 2005 applies (irrespective of when the income arose).
1 Substituted for the words “sections 1 to 1B of ICTA” by Income Tax Act 2007 section 1027 and Schedule 1 para 550(1) from 6 April 2007.
2 Substituted for the words “Tax Acts” by Income Tax Act 2007 section 1027 and Schedule 1 para 550(b) from 6 April 2007.
(3) ...
Amendments
Subs (3) effectively omitted by Finance Act 2006 section 89 and Schedule 13 para 5 with effect in relation to income which arises or is treated as arising on or after 6th April 2006, and income which is paid to a minor child of the settlor, where the child is unmarried and is not in a civil partnership, on or after 6th April 2006 and in relation to which section 631 of ITTOIA 2005 applies (irrespective of when the income arose).
(4) ...
Amendments
Subs (4) effectively omitted by Finance Act 2006 section 89 and Schedule 13 para 5 with effect in relation to income which arises or is treated as arising on or after 6th April 2006, and income which is paid to a minor child of the settlor, where the child is unmarried and is not in a civil partnership, on or after 6th April 2006 and in relation to which section 631 of ITTOIA 2005 applies (irrespective of when the income arose).
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