C1PART XV SETTLEMENTS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 15 modified (with effect in accordance with s. 105(1) of the modifying Act) by Finance Act 1996 (c. 8), Sch. 13 para. 6(1) (with Sch. 13 para. 16, Sch. 15)

F8CHAPTER 1B PROVISIONS AS TO CAPITAL SUMS PAID TO SETTLOR

Annotations:
Amendments (Textual)
F8

Pt. 15 Ch. 1B heading inserted (with effect in accordance with s. 74(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 17 para. 8

F10671 Revocable settlements allowing release of obligation.

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F10672 Revocable settlements allowing reversion of property.

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F10673 Settlements where settlor retains an interest.

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F10674 Settlements: discretionary power for benefit of settlor etc.

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F10674AF11 Other settlements where settlor retains interest in settled property.

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Annotations:
Amendments (Textual)
F11

1989 s.109(1).

F10675 Provisions supplementary to sections 671 to 674.

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F10676 Disallowance of deduction from total income of certain sums paid by settlor.

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677 Sums paid to settlor otherwise than as income.

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678 Capital sums paid by body connected with settlement.

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679 Application of Chapter III to settlements by two or more settlors.

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680 Power to obtain information for purposes of Chapter III.

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681 Interpretation of Chapter III.

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682 Ascertainment of undistributed income.

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682AF9 Supplementary provisions.

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