Income Tax Act 2007

835Residence rules for trustees F1...U.K.

This section has no associated Explanatory Notes

(1)See sections 475 and 476 for rules about the residence of the trustees of a settlement.

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 835 heading omitted (with effect in accordance with s. 1329(1) of the amending Act) by virtue of Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(3) (with Sch. 2 Pts. 1, 2)

F2S. 835(2) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 705(2), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)