Point in time view as at 06/04/2018.
There are currently no known outstanding effects for the Finance Act 2018, Paragraph 4.
4U.K.In section 619(1) (list of provisions in the Chapter charging tax)—
(a)omit the “and” at the end of paragraph (c), and
(b)after paragraph (d) insert—
“(e)benefits whose amount or value is treated as income of the settlor or a close family member as a result of section 643A (benefits provided out of protected foreign-source income), and
(f)amounts treated as income of the settlor or a close family member by section 643J or 643L (gifts provided out of benefits).”
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