PART XV SETTLEMENTS
CHAPTER 1C LIABILITY OF TRUSTEES
F1. . .
F2685AMeaning of “settled property”
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685BMeaning of “settlor”
F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685CTransfer between settlements: identification of settlor
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685DVariation of will or intestacy, etc: identification of settlor
F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685ETrustees of settlements
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685FApplication of section 739 and 740
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
685GSub-funds
F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
686F10Accumulation and discretionary trusts: special rates of tax.
F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12686A Receipts to be treated as income to which section 686 applies
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14686BShare incentive plans: distributions in respect of unappropriated shares
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
686CInterpretation of section 686B
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17686DSpecial trust rates not to apply to first slice of trust income
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F19686EApplication of section 686D where settlor has made more than one settlement
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
687 Payments under discretionary trusts.
F21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22687AF23Discretionary payments by trustees to companies.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
688 Schemes for employees and directors to acquire shares.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
689 Recovery from trustees of discretionary trusts of higher rate tax due from beneficiaries.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .