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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Settlements legislation: table of destinations - ICTA 1988 to ITTOIA

Use this table if you need to convert the legislation in ICTA 1988/Part XV into its Tax Law Rewrite equivalent in ITTOIA.

For income arising under a settlement in tax years up to 5 April 2005, ICTA 1988 applies.

For income arising under a settlement in tax years from 6 April 2005, ITTOIA applies.

TSEM4002 - table of destinations