Part 11 Relocation of Section 151 of FA 1989
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 11 Relocation of Section 151 of FA 1989

Taxes Management Act 1970 (c 9)

57

TMA 1970 is amended as follows.

58

After section 30A insert—

“30AA Assessing income tax on trustees and personal representatives

(1)     Income tax charged on income arising to trustees of a settlement

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