648 Income arising under a settlement
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

648  Income arising under a settlement

(1)     References in this Chapter to income arising under a settlement include—

(a)     any income chargeable to income tax by deduction or otherwise, and

(b)     any income which would have been so chargeable if it had been received in the United Kingdom by a person domiciled [and resident] there.

[(2)     But if, in

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