Benefits matched with protected foreign-source income (ss 643ZA-643N)

Contents

Section 643ZA – “Protected foreign-source income” and “transitional trust income” [ITTOIA 2005 s 643ZA] Section commentary
Section 643ZB – Protected foreign-source income and transitional trust income not to be taxed elsewhere in Chapter [ITTOIA s 643ZB] Section commentary
Section 643A – Deemed income because of benefits for settlor or close family member [ITTOIA 2005 s 643A] Section commentary
Section 643B – Meaning of “untaxed benefits total” in section 643A [ITTOIA 2005 s 643B] Section commentary
Section 643C – Meaning of “available protected income” in section 643A [ITTOIA 2005 s 643C] Section commentary
Section 643D – Reduction in section 643A income: previous capital gains tax charge [ITTOIA 2005 s 643D] Section commentary
Section 643E – Reimbursement of tax paid by settlor because of section 643B(2) [ITTOIA 2005 s 643E] Section commentary
Section 643EA – Onward gifts from non-residents or qualifying new residents [ITTOIA 2005 s 643EA] Section commentary
Section 643F – Income attributed by section 643A to user of remittance basis [ITTOIA 2005 s 643F] Section commentary
Section 643G – Section 643F(4): benefits and income “relating” to deemed income [ITTOIA 2005 s 643G] Section commentary
Section 643H – Meaning of close member of settlor's family in sections 643A to 643EA [ITTOIA 2005 s 643H] Section commentary
Section 643I – Recipients of onward gifts [ITTOIA 2005 s 643I] Section commentary
Section 643J – Cases where income treated as arising to recipient of onward gift [ITTOIA 2005 s 643J] Section commentary
Section 643K – Cases where deemed income attributed to recipient of onward gift [ITTOIA 2005 s 643K] Section commentary
Section 643L – Cases where settlor liable following onward gift [ITTOIA 2005 s 643L] Section commentary
Section 643M – Onward gift to settlor or close family member by other recipient [ITTOIA 2005 s 643M] Section commentary
Section 643N – Person liable under section 643J or 643L and remittance basis applied [ITTOIA 2005 s 643N] Section commentary

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.

Become a member