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HMRC internal manual

Capital Gains Manual

Settlor trusts: cases where Income Tax ruling inapplicable

The effect of FA95 was to extend the exceptions in CG34760 to all cases for Income Taxpurposes. It also removed certain transitional rules which protected old trusts from theeffects of Part XV. The test at CG34750(a) is therefore the same for both Income Tax andCapital Gains Tax.