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 643
Interpretation of sections 641 and 642
Section 643 provides interpretation rules and definitions for the provisions in sections 641 and 642 dealing with capital sums paid to a settlor by a body corporate connected with a settlement.
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.