TSEM7473 - Deceased persons: beneficiaries of estates - legislation - non-corporate beneficiaries - table of origins - ITTOIA to ICTA 1988

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

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 TSEM7475.

TSEM7473 table of origins