493 Discretionary payments by trustees
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 7
Discretionary Payments

[Payments constituting income of beneficiary (other than employment income)]

493  Discretionary payments by trustees

(1)     Sections 494 and 495 apply for income tax purposes if—

(a)     in a tax year the trustees of a settlement make an annual payment to

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