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Income Tax (Trading and Other Income) Act 2005
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458Non-UK resident trusteesU.K.
This section has no associated Explanatory Notes
(1)Tax is not charged under this Chapter if the disposal is made by the trustees of a settlement and they are non-UK resident.
(2)The following provisions do not apply if the disposal falls within subsection (1)—
section 446 (strips of government securities: relief for losses), and
section 454 (listed securities held since 26th March 2003: relief for losses).
(3)In this section “settlement” has the same meaning as in Chapter 5 of Part 5 (see section 620).
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