# Finance (No. 2) Act 2017, Paragraph 19


In paragraph 8 of Schedule 15 to FA 2004 (income tax on benefits received by former owner of property: intangible property comprised in settlement where settlor retains an interest), after sub-paragraph (3) insert—
“(4) For the purpose of deciding whether the condition in sub-paragraph (1)(a) is met, ignore section 628A of ITTOIA 2005 (which provides for section 624 of that Act not to apply to certain foreign income arising under a settlement).”

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/8/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-8/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.