[733E Cases where settlor liable following onward gift]
Income Tax Act 2007 (2007 c 3) | Legislation

[733E  Cases where settlor liable following onward gift]

[(1)     Subsection (3) applies if—

(a)     this section applies (see section 733B(1)),

(b)     the subsequent recipient is a close member of the settlor's family when the onward payment is made,

(c)     the subsequent recipient is UK resident for the charging year,

(d)     section 809B, 809D or 809E applies to the subsequent recipient for the charging year,

(e)     none, or part only, of the onward payment is remitted to the United Kingdom in the charging year,

(f)     there is a time in the charging year when the settlor is UK resident,

(g)     there is no time in the charging year when the settlor is domiciled in the United Kingdom, and

(h)     there is no time in the charging year when the settlor is regarded for the purposes of section 718(1)(b)

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