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Finance Act 2004

Changes over time for: Paragraph 8

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Version Superseded: 16/11/2017

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Point in time view as at 19/03/2014.

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Finance Act 2004, Paragraph 8 is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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8(1)This paragraph applies where—U.K.

(a)the terms of a settlement, as they affect any property comprised in the settlement, are such that any income arising from the property would be treated by virtue of [F1 section 624 of ITTOIA 2005] (income arising under settlement where settlor retains an interest) as income of a person (“the chargeable person”) who is for the purposes of [F2Chapter 5 of Part 5] of that Act the settlor,

(b)any such income would be so treated even if [F3section 625(1) of ITTOIA 2005 (settlor's retained interest)] did not include any reference to the spouse [F4or civil partner] of the settlor, and

(c)that property includes any property as respects which the condition in sub-paragraph (2) is met (“the relevant property”).

(2)The condition mentioned in sub-paragraph (1)(c) is that the property is intangible property which is or represents property which the chargeable person settled, or added to the settlement, after 17th March 1986.

(3)Where this paragraph applies in respect of the whole or part of a year of assessment, an amount equal to the chargeable amount determined under paragraph 9 is to be treated as income of the chargeable person chargeable to income tax.

Textual Amendments

F1Words in Sch. 15 para. 8(1)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 653(3)(a)(i) (with Sch. 2)

F2Words in Sch. 15 para. 8(1)(a) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 653(3)(a)(ii) (with Sch. 2)

F3Words in Sch. 15 para. 8(1)(b) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 653(3)(b) (with Sch. 2)

F4Words in Sch. 15 para. 8(1)(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 179(a)

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