629 Income paid to [relevant] children of settlor
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Income treated as income of settlor: [relevant] children

629  Income paid to [relevant] children of settlor

(1)     Income which arises under a settlement is treated for income tax purposes as the income of the settlor and of the settlor alone for a tax year if, in that year and during the life of the settlor, it—

(a)     is paid to, or for the benefit of, [a relevant] child of the settlor, or

(b)     would otherwise

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