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HMRC internal manual

Trusts, Settlements and Estates Manual

Deceased persons: beneficiaries of estates - legislation - corporate beneficiaries - table of origins - CTA 2009 to ICTA 1988

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

For corporate beneficiaries of deceased estates, where the accounting period ends on or after 1 April 2009, the provisions of Chapter 3 Part 10 CTA 2009 apply. For accounting periods that ended before this date, the provisions of Part XVI ICTA 1988 apply. For non-corporate beneficiaries see TSEM7473.

Table of origins

CTA 2009 ICTA 1988
   
Section 934(1) Sections 695(2),(3),(4), 696(3),(6), 698(3)
Section 934(2) Drafting
Section 934(3) Section 701(11)
Section 935(1) Section 701(2)
Section 935(2) Section 701(3)
Section 935(3) Section 698(3)
Section 935(4) Section 698(3) 701(2),(3)
Section 935(5) Section 698(1)
Section 935(6) Sections 698(3), 701(2),(3)
Section 936(1) Sections 701(9),(10),(10A)
Section 936(2) Section 701(9)
Section 936(3) Section 701(9)
Section 936(4) Section 699A(1B), 701(10A)
Section 936(5) Section 699A(1B), 701(10A)
Section 937(1) Section 696(3)
Section 937(2) Section 696(3)
Section 937(3) Section 696(5)
Section 937(4) Sections 699A(1B), 701(10A)
Section 938(1) Sections 695(1), 701(13)
Section 938(2) Section 702
Section 938(3) Drafting
Section 938(4) Drafting
Section 939(1) Drafting
Section 939(2) Section 695(2)
Section 939(3) Section 695(3)
Section 939(4) Section 695(2),(3)
Section 939(5) Drafting
Section 939(6) Drafting
Section 940(1) Section 698(3)
Section 940(2) Drafting
Section 941(1) Sections 695(2),(3),(4), 696(3),(4), 698(3)
Section 941(2) Sections 695(2),(3),(4),696(3),(4),698(3)
Section 941(3) Sections 695(4), 696(4), 698(3)
Section 941(4) Drafting
Section 942(1) Sections 695(4), 696(6), 698(3)
Section 942(2) Sections 695(4), 696(6), 698(3)
Section 942(3) Sections 695(4), 696(6), 698(3), 699A(3)
Section 942(4) Section 699A(3)
Section 942(5) Sections 695(4), 696(6), 698(3)
Section 943(1) Sections 696(3),(3A),(4)
Section 943(2) Sections 696(3),(3A),(5)
Section 943(3) Change 69
Section 943(4) Drafting
Section 943(5) Drafting
Section 943(6) Drafting
Section 944(1) Sections 695(2),(3),(4)
Section 944(2) Drafting
Section 945 Sections 695(4), 698(3)
Section 946(1) Section 701(3A)
Section 946(2) Sections 699A(2),(4) 701(3A)
Section 946(3) Section 701(3A)
Section 946(4) Section 701(3A)
Section 946(5) Section 695(7), 696(9)
Section 947(1) Section 701(8)
Section 947(2) Section 701(8)
Section 947(3) Section 701(8)
Section 947(4) Section 701(8)
Section 947(5) Section 701(8), Change 70
Section 947 (6) Sections 701(5), 702
Section 948(1) Sections 696(3A), (3B), (5)
Section 948(2) Sections 696(3A), (3B), (5)
Section 948(3) Section 696(3A), (3B), (5)
Section 948(4) Drafting
Section 949(1) Section 697(1)
Section 949(2) Section 697(1), 697(1A), Changes 70 and 71
Section 949(3) Section 697(1)
Section 949(4) Drafting
Section 949(5) Section 697(1)
Section 949(6) Sections 697(1A)
Section 950(1) Section 696(2)
Section 950(2) Section 696(2)
Section 950(3) Sections 696(2),(8)
Section 950(4) Drafting
Section 951(1) Sections 697(2),(3)
Section 951(2) Section 697(2)
Section 951(3) Section 697(2)
Section 951(4) Drafting
Section 951(5) Section 697(3), Change 72
Section 951(6) Drafting
Section 952(1) Section 701(3A)
Section 952(2) Section 701(3A)
Section 952(3) Section 701(3A)
Section 952(4) Section 701(3A)
Section 952(5) Section 701(3A)
Section 952(6) Drafting
Section 953(1) Section 698(4)
Section 953(2) Drafting
Section 953(3) Sections 698(5),(6)
Section 954(1) Section 698(2)
Section 954(2) Section 698(2)
Section 954(3) Drafting
Section 954(4) Drafting
Section 954(5) Section 697(4)
Section 954(6) Sections 697(4),(5), Change 73
Section 954(7) Sections 697(4),(5), Change 73
Section 955(1) Sections 698(1A),(1B)
Section 955(2) Section 698(1B)
Section 955(3) Section 698(1B)
Section 955(4) Section 698(1B)
Section 956(1) Section 698(1A),(1B)
Section 956(2) Section 698(1B)
Section 956(3) Section 698(1B)
Section 956(4) Section 698(1B)
Section 956(5) Drafting
Section 956(6) Section 698(1B)
Section 957(1) Section 698(1A)
Section 957(2) Section 698(1A)
Section 957(3) Sections 695(2), 698(1B)
Section 957(4) Sections 695(3), 698(1B)
Section 957(5) Sections 695(2),(3), 698(1B)
Section 958 Sections 695(2),(3),(4), 698(1A),(1B)
Section 959(1) Change 74
Section 959(2) Change 74
Section 960(1) Section 696(7)
Section 960(2) Section 696(7)
Section 961(1) Sections 695(5), 698(3)
Section 961(2) Sections 695(5), 698(3)
Section 962(1) Drafting
Section 962(2) Sections 699A(2), 701(3A)
Section 962(3) Section 699A(2), 701(3A)
Section 962(4) Section 699A(2)
Section 962(5) Section 699A(2)
Section 962(6) Section 699A(2)
Section 963(1) Sections 699A(1),(1A),(4)
Sections 963(2) Sections 699A(1),(1A),(4)
Sections 963(3) Sections 699A(1),(1A),(4)
Sections 963(4) Sections 699A(1),(4)
Sections 963(5) Sections 699A(5)
Section 964(1) Section 701(12)
Section 964(2) Section 701(12)
Section 964(3) Section 701(12)
Section 964(4) Section 701(12)
Section 965(1) Section 700(1)
Section 965(2) Section 700(1)
Section 965(3) Section 700(2)
Section 965(4) Section 700(2)
Section 965(5) Section 700(3)
Section 966(1) Section 700(4)
Section 966(2) Section 700(4)
Section 966(3) Section 700(4)
Section 966(4) Section 700(4)
Section 967(1) Section 700(5)
Section 967(2) Section 700(5)
Section 967(3) Section 700(5)
Section 967(4) Section 700(6)
Section 968 Section 701(4)