Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 479
Trustees' accumulated or discretionary income to be charged at special rates
Section 479 requires that accumulated or discretionary income arising to trustees of a non-charitable settlement is charged to income tax at special trust rates rather than the normal rates.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.