Section 23 Introduction

This Chapter contains tax provision in connection with—

Section 24 contains provision as to the making of claims for special tax treatment under this Chapter.

Sections 25 to 29 contain provision relating to income tax.

Sections 30 to F332 contain provision relating to capital gains tax.

Sections 34 to 36 apply for the purpose of determining whether trusts on which property is held for the benefit of a vulnerable person are qualifying trusts.

In this Chapter “vulnerable person election” means an election under section 37.

In this Chapter “vulnerable person” means—