Income Tax (Trading and Other Income) Act 2005192
1
Section 629 (income paid to unmarried minor children of settlor) is amended as follows.
2
In subsection (1), in paragraphs (a) and (b), for “an unmarried minor” substitute “a relevant”.
3
In subsection (7) —
a
omit “and” at the end of paragraph (b),
b
at the end of paragraph (c) insert “, and”, and
c
after paragraph (c) insert —
d
“relevant child” means a minor child who is unmarried or not in a civil partnership.
4
In the heading, for “unmarried minor” substitute “relevant”.
5
In the cross-heading before section 629, for “unmarried” substitute “relevant”.