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HMRC internal manual

Trusts, Settlements and Estates Manual

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Deceased persons: beneficiaries of estates - legislation - non-corporate beneficiaries - table of origins - ITTOIA to ICTA 1988

Use this table if you need to convert the legislation in ITTOIA into its equivalent in Part XVI ICTA 1988.

For all payments made before 6 April 2005, the relevant provisions are in Part XVI ICTA 1988.

For payments made after 6 April 2005, the provisions of Chapter 6 Part 5 ITTOIA apply. But where a company is the beneficiary of a deceased estate, see TSEM7475.

Table of origins

ITTOIA ICTA 1988
   
Sections 649 (1), (3), 654(2), (4), 656(1), (2), 659(1), 661(1), 674(3), (5), 675 Section 695(2)
Sections 649 (1), (3), 654(3), (4), 656(1), (2), 659(1), 661(1), 674(4), (5), 675 Section 695(3)
Sections 649 (1), (3), 656(1), (2), (3), 657(2), (3), (5), 658(2), 661(1), 662, 675, 830(1), (2) Section 695(4)
Sections 649(1), (3), 652(1), (2), 656(1), (2), 659(1), 660(1), (2) Section 696(3)
Section 649(4) Section 701(11)
Section 651(1), (2), (3) Section 701(9)
Section 651(1) Section 701(10)
Sections 651(1), (4), (5) Section 701(10A)
Sections 653(1), 659(1) Section 696(1)
Section 653(2), 664(6) Section 702
Section 659(1) Section 696(1)
Section 660(1), (2), 665(1), (2), (3) Section 696 (3A)
Section 664(1), (2), (3), (4), (5) Section 701(8)
Section 665(1), (2), (3) Section 696(3A)
Section 667(1), (2) Section 696(2)
Section 678(1), (2) Section 695(5)
Section 681(1), (2), (3), (4) Section 701 (12)