Charge where benefit received Charge where benefit received
United Kingdom
- 731Charge to tax on income treated as arising under section 732
- 732Non-transferors receiving a benefit as a result of relevant transactions
- 733Income charged under section 731
- 733ASettlor liable for section 731 charge on closely-related beneficiary
- 733BRecipients of onward gifts
- 733CCases where income treated as arising to recipient of onward gift
- 733DCases where deemed income attributed to recipient of onward gift
- 733ECases where settlor liable following onward gift
- 734Reduction in amount charged: previous capital gains tax charge
- 734AReduction in amount charged: previous settlements charge
- 735Qualifying new residents and remittance-basis users: “foreign” deemed income
- 735ASection 735: relevant income and benefits relating to foreign deemed income
Notes on Chapter 2
Modifications
- C1
Pt. 13 Ch. 2 applied by 1988 c. 1, s. 762ZA (as inserted (21.7.2008 with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 94)
- C2
Pt. 13 Ch. 2 applied (with effect in accordance with art. 1(2)(3) Sch. 1 of the amending S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 21
- C3
Pt. 13 Ch. 2 modified (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 10 paras. 10(9), 11
- C4
Pt. 13 Ch. 2 modified (retrospective to 6.4.2025 for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), s. 53(1)-(7)(10)