Finance (No. 2) Act 2017 (c. 32)

SCHEDULES

SCHEDULE 8 U.K. Deemed domicile: income tax and capital gains tax

PART 2 U.K. Protection of overseas trusts

ITTOIA 2005 U.K.

25 U.K. In section 636(1) (meaning in section 635 of “undistributed”), before “income”, in both places it occurs, insert “ unprotected ”.