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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Settlements legislation: ITTOIA destinations and origins

The legislation in ICTA 1988/Part XV was rewritten as part of the Tax Law Rewrite programme. The legislation is now in ITTOIA.

TSEM4002 gives a table of destinations, showing where the specific parts of the ICTA 1988/Part XV legislation are now in ITTOIA.

TSEM4003 gives a table of origins, showing where the specific parts of the legislation in ITTOIA derived from in ICTA 1988.