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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
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Deceased persons: beneficiaries of estates - legislation - corporate beneficiaries - table of destinations - ICTA 1988 to CTA 2009

Use this table if you need to convert the legislation in Part XVI ICTA 1988 into its equivalent in CTA 2009.

The provisions of Chapter 3 Part 10 CTA 2009 apply to corporate beneficiaries of deceased estates, where the accounting period ends on or after 1 April 2009. For accounting periods that ended before this date, the provisions of Part XVI ICTA 1988 apply. For non-corporate beneficiaries see TSEM7472.

Table of destinations

ICTA 1988 CTA 2009
   
Section 695(1) Section 938(1)
Section 695(2) Sections 934(1), 939(2), (4), 941(1),(2), 944(1), 957(3), (5), 958
Section 695(3) Sections 934(1), 939(3),(4), 941(1),(2), 944(1) 957(4),(5), 958
Section 695(4) Sections 934(1), 941(1), (2), (3), 942 (1),(2),(3),(5), 944(1), 945, 958
Section 695(5) Section 961(1), (2)
Section 695(7) Section 946(5)
Section 696(2) Section 950(1), (2) (3)
Section 696(3) Sections 934(1), 937(1),(2), 941(1), (2), 943(1),(2)
Section 696(3A) Sections 943(1),(2), 948(1),(2)(3)
Section 696(3B) Sections 948(1),(2),(3)
Section 696(4) Sections 941(1),(2),(3)
Section 696(5) Section 937(3), 943(2), 948(1),(2),(3)
Section 696(6) Section 934(1), 942(1),(2),(3),(5)
Section 696(7) Section 960(1),(2)
Section 696(8) Section 950(3)
Section 696(9) Section 946(5)
Section 697(1) Section 949(1),(2),(3),(5)
Section 697(1A) Section 949(2),(6)
Section 697(2) Section 951(1),(2),(3)
Section 697(3) Section 951(1),(5)
Section 697(4) Sections 954(5),(6),(7)
Section 697(5) Section 954(6),(7)
Section 698(1) Section 935(5)
Section 698(1A) Sections 955(1), 956(1), 957(1), (2), 958
Section 698(1B) Sections 955(1),(2),(3),(4), 956(1),(2),(3),(4),(6) 957(3),(4),(5),958
Section 698(2) Sections 954(1),(2)
Section 698(3) Sections 934(1), 935(3),(4),(6) 940(1), 941(1),(2),(3), 942(1),(2),(3),(5), 945, 961(1),(2)
Section 698(4) Section 953(1)
Section 698(5) Section 953(3)
Section 698(6) Section 953(3)
Section 699A(1) Sections 963(1),(2),(3),(4)
Section 699A(1A) Sections 963(1),(2),(3)
Section 699A(1B) Sections 936(4),(5)
Section 699A(2) Sections 946(2), 962(2),(3),(4),(5),(6)
Section 699A(3) Section 942(3),(4)
Section 699A(4) Section 946(2), 963(1),(2),(3),(4)
Section 699A(5) Section 963(5)
Section 700(1) Sections 965(1),(2)
Section 700(2) Sections 965(3),(4)
Section 700(3) Section 965(5)
Section 701(1) Spent
Section 701(2) Sections 935(1),(4),(6)
Section 701(3) Sections 935(2),(4),(6)
Section 701(3A) Sections 946(1),(2),(3),(4) 952(1),(2),(3),(4),(5), 962(2),(3)
Section 701(4) Section 968
Section 701(5) Section 947(6)
Section 701(6) Unnecessary
Section 701(7) Unnecessary
Section 701(8) Sections 947(1),(2),(3),(4),(5)
Section 701(9) Sections 936(1),(2),(3)
Section 701(10) Section 936(1)
Section 701(10A) Section 936(1),(2),(3),(4)
Section 701(11) Section 934(3)
Section 701(12) Sections 964(1),(2),(3),(4)
Section 701(13) Section 938(1)
Section 702 Sections 938(2), 947(6)