Deceased persons: beneficiaries of estates - legislation - Tax Law Rewrite
The legislation in Part XVI ICTA 1988 was largely rewritten, except for the sections that deal with rates of tax (ICTA88/S698A) and administrative matters (ICTA88/S700(4), (5) and (6) in 2004 as part of the Tax Law Rewrite programme, and most of the legislation is now in Chapter 6 Part 5 ITTOIA.
ICTA88/S698A was re-written as Schedule 1 Paragraph 566 Income Tax Act 2007.and the administrative matters in ICTA88/Ss700(4), (5) and (6) are all now dealt with by either ITTOIA or CTA 2009.
For corporate beneficiaries within the charge to corporation tax the Part XVI provisions were not re-written until 2009, as part of Tax Law Rewrite. They are now in Chapter 3 Part 10 CTA 2009 and they apply for accounting periods ending on or after 1 April 2009.
TSEM7472 gives a table of destinations, showing where the specific parts of the Part XVI ICTA 1988 legislation are now in ITTOIA.
TSEM7473 gives a table of origins, showing where the specific parts of the legislation in ITTOIA derive from in ICTA 1988.
TSEM7474 gives a table of destinations, showing where the specific parts of the Part XVI ICTA 1988 legislation are now in CTA 2009.
TSEM7475 gives a table of origins showing where the specific parts of the legislation in CTA 2009 derive from in ICTA 1988.