Part 8 Miscellaneous income

1. Intellectual property: contributions to expenditure not made by public bodies nor eligible for tax relief
2. Certain telecommunication rights
3. Income treated as income of settlor: exception for pension income
4. Amounts treated as income of settlor: income paid to unmarried minor children of settlor
5. Amounts treated as income of settlor: capital sums paid to settlor by trustees of settlement
6. Amounts treated as income of settlor: capital sums paid to settlor by body connected with settlement
7. Beneficiaries' income from estates in administration: basic amounts
8. Beneficiaries' income from estates in administration: income treated as bearing income tax