TSEM7472 - Deceased persons: beneficiaries of estates - legislation - non corporate beneficiaries - table of destinations - ICTA 1988 to ITTOIA

Use this table if you need to convert the legislation in Part XVI ICTA 1988 into its Tax Law Rewrite equivalent in ITTOIA.

For all payments made before 6 April 2005, the relevant provisions are in Part XVI ICTA 1988.

For payments made after 6 April 2005, the provisions of Chapter 6 Part 5 ITTOIA apply. But where a company is the beneficiary of a deceased estate - see TSEM7474.

TSEM7472 table of destinations