476 How to work out whether settlor meets condition C
Income Tax Act 2007 (2007 c 3) | Legislation

476  How to work out whether settlor meets condition C

(1)     This section applies for the purpose of working out whether a settlor (“S”) in relation to a settlement meets condition C at a time.

(2)     If—

(a)     the settlement arose on S's death (whether by S's will, on S's intestacy or in any other way), and

(b)     immediately before S's death, S was UK resident. . . or domiciled

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