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 (Trading and Other Income) Act 2005 section 633
Capital sums paid to settlor by trustees of settlement
Section 633 deals with how capital sums paid by the trustees of a settlement to the settlor are treated as the settlor's income for income tax purposes, matched against the settlement's available undistributed income over a period of up to 11 years.
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.