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Income Tax Act 2007

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SupplementaryU.K.

F1871Power to make regulations to give effect to ChapterU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 871 omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 16

872Power to make orders amending ChapterU.K.

(1)The Treasury may by order amend this Chapter for the purposes of providing that investments of a kind specified in the order are, or are not, relevant investments.

(2)An order under this section [F2may amend this Chapter]—

(a)in [F3its application] to all deposit-takers, or

(b)in [F3its application] to such deposit-takers or classes of deposit-taker as the order may specify.

(3)An order under this section may contain incidental, supplemental, consequential and transitional provision and savings.

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2Words in s. 872(2) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 17(a)(i)

F3Words in s. 872(2)(a)(b) substituted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by Finance Act 2016 (c. 24), Sch. 6 para. 17(a)(ii)

F4S. 872(4)(5) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 17(b)

873Discretionary or accumulation settlementsU.K.

(1)A settlement is a discretionary or accumulation settlement for the purposes of this Chapter if any income arising to the trustees would (unless treated as income of the settlor) be to any extent income within subsection (2) for the tax year in which it arises.

(2)Income is within this subsection so far as it is—

(a)accumulated or discretionary income as defined in section 480 (other than income arising under a [F5charitable trust] or an unauthorised unit trust in relation to which [F6regulation 12 of the Unauthorised Unit Trusts (Tax) Regulations 2013] applies), or

(b)an amount of a type set out in section 482 (unless the trust is a unit trust scheme or the amount is income arising under a [F7charitable trust] or is excluded by section 481(5)).

F8(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Words in s. 873(2)(a) substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(5), 34(2); S.I. 2012/736, art. 17

F7Words in s. 873(2)(b) substituted (8.3.2012) (with effect in accordance with art. 17 of the commencing S.I.) by Finance Act 2010 (c. 13), Sch. 6 paras. 23(5), 34(2); S.I. 2012/736, art. 17

F8S. 873(3)-(6) omitted (with effect in accordance with Sch. 6 para. 28 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 6 para. 18

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