TSEM4002 – Settlements legislation: table of destinations – ICTA 1988 to ITTOIA

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

For income arising under a settlement in tax years up to 5 April 2005 ICTA 1988 applies.

For income arising under a settlement in tax years from 6 April 2005 ITTOIA applies.

TSEM4002- table of destinations