Chapter 5 Settlements: amounts treated as income of settlor or familyF1

United Kingdom

1. Charge to tax under Chapter 5
2. Income charged and person liable
3. Rules for calculating income
4. Income treated as income of settlor: retained interests
5. Income treated as income of settlor: relevant children
6. Capital sums treated as income of settlor: trustees' payments
7. Trustees' payments: further provisions
8. Capital sums treated as income of settlor: connected bodies
9. Transitional provision about protected foreign-source income and transitional trust income
10. Settlements by two or more settlors
11. Other supplementary provisions