Section 109 Settlements where settlor retains interest in settled property.
United Kingdom
F1(1)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
S. 109(1)-(3) repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(8), note
- F2
S. 109(4) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)