Direct Tax Acts, Finance Act 2010
795Income settled on childrenITA67 s443(1); FA95 s12(1)(a)(i)
(1) Where, by virtue or in consequence of a settlement and during the life of the settlor, any income is in any year of assessment...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.