Trusts & Representatives
Part 31 Taxation of Settlors, Etc., in Respect of Settled or Transferred Income (ss. 791-798) Chapter 1 Revocable dispositions for short periods and certain dispositions in favour of children (ss. 791-793) 791. Income under revocable dispositions. (1)In this Chapter and in paragraph 27 of Schedule 32, except where the context otherwise requires, “disposition” includes any trust, covenant, agreement or arrangement. (2)Any income of which any […]