TSEM7470 - Deceased persons: beneficiaries of estates - legislation - Tax Law Rewrite

The legislation in Part XVI ICTA 1988 was largely rewritten, except for the sections that deal with rates of tax (ICTA88/S698A) and administrative matters (ICTA88/S700(4), (5) and (6) in 2004 as part of the Tax Law Rewrite programme, and most of the legislation is now in Chapter 6 Part 5 ITTOIA.

ICTA88/S698A was re-written as Schedule 1 Paragraph 566 Income Tax Act 2007.and the administrative matters are all now dealt with by either ITTOIA or CTA 2009.

But for corporate beneficiaries within the charge to corporation tax the Part XVI provisions were not re-written until 2009, as part of Tax Law Rewrite. They are now in Chapter 3 Part 10 CTA 2009 and they apply for accounting periods ending on or after 1 April 2009.

TSEM7472 gives a table of destinations, showing where the specific parts of the Part XVI ICTA 1988 legislation are now in ITTOIA.

TSEM7473 gives a table of origins, showing where the specific parts of the legislation in ITTOIA derive from in ICTA 1988.

TSEM7474 gives a table of destinations, showing where the specific parts of the Part XVI ICTA 1988 legislation are now in CTA 2009.

TSEM7475 gives a table of origins showing where the specific parts of the legislation in CTA 2009 derive from in ICTA 1988.