TSEM4000 - Settlements legislation: table of contents
| TSEM4001 | ITTOIA destinations and origins |
| TSEM4002 | Table of destinations – ICTA 1988 to ITTOIA |
| TSEM4003 | Table of origins – ITTOIA to ICTA 1988 |
| TSEM4005 | Introduction to the Settlements legislation |
| TSEM4010 | Chapter 5 Part 5 ITTOIA & the Settlements legislation |
| TSEM4015 | Effects of the Settlements legislation |
| TSEM4020 | Transfer of assets abroad |
| TSEM4100 | Definition of settlement |
| TSEM4105 | Interpretation of statutory definition of settlement |
| TSEM4110 | Restrictions to the definition of settlement |
| TSEM4120 | Definition of settlor |
| TSEM4125 | Settlor: reciprocal arrangement |
| TSEM4130 | Settlor: reciprocal arrangement: enquiry |
| TSEM4200 | Settlor retains an interest |
| TSEM4205 | Exceptions to the statutory definition of settlement |
| TSEM4210 | Settlements: look at the whole arrangement |
| TSEM4215 | Settlements legislation: partnerships |
| TSEM4220 | Settlements legislation: about dividend waivers |
| TSEM4225 | Dividend waiver: when Settlements legislation may apply |
| TSEM4300 | Settlement for unmarried minor child: Settlements legislation |
| TSEM4305 | Settlement for unmarried, minor child: extension of Settlements legislation |
| TSEM4310 | Settlement for unmarried, minor child: income less than £100 |
| TSEM4320 | Settlements legislation: summary – application to non trust situations |
| TSEM4325 | Settlements legislation: summary – factors to look for |
| TSEM4355 | Settlements legislation: summary – additional examples where settlements legislation does not apply |
| TSEM4400 | Capital sums paid to the settlor: S633 ITTOIA |
| TSEM4402 | Capital sums paid to the settlor: Submissions to Head Office |
| TSEM4405 | Capital sum paid to settlor: outline of S641 ITTOIA |
| TSEM4410 | Capital sum paid to settlor: instructions about S641 ITTOIA |
| TSEM4415 | Capital sums paid to settlor: Tax Return |
| TSEM4500 | Settlor’s right of recovery of tax |
| TSEM4505 | About certification under S646 ITTOIA |
| TSEM4510 | Wording of certificate under S646 ITTOIA |
| TSEM4515 | Certificate under S78 TCGA 1992 |
| TSEM4520 | Certificate under S538 ITTOIA |
| TSEM4550 | Trustee or beneficiary entitled to share tax repayment |
| TSEM4555 | Settlements legislation: more than one settlor |
| TSEM4560 | Settlements legislation: beneficiary is not entitled to repayment |
| TSEM4565 | Settlements legislation appeals: jurisdiction & representation |
| TSEM4570 | Settlements legislation: treatment of income in hands of beneficiary |
| TSEM4573 | Settlements legislation: taxing income on settlor |
| TSEM4575 | Settlements legislation: how settlor returns income |
