643 Interpretation of sections 641 and 642
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

643  Interpretation of sections 641 and 642

(1)     Any question in section 641 or 642 whether a capital sum has been paid—

(a)     to the settlor by a body corporate, or

(b)     to a body corporate by the trustees,

is determined in the same way as any question under section 633 whether a capital sum has been paid

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