111 When payment to beneficiary treated as arising from foreign source
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Special rules for discretionary trusts

111  When payment to beneficiary treated as arising from foreign source

(1)     Subsection (6) applies if each of conditions A to D is met.

(2)     Condition A is that a payment is made by trustees of a settlement.

(3)     Condition B is that income tax is treated under section 494 of ITA 2007

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