Section 619 Charge to tax under Chapter 5

United Kingdom

(1)

Income tax is charged on—

(a)

income which is treated as income of a settlor as a result of section 624 (income where settlor retains an interest),

(b)

income which is treated as income of a settlor as a result of section 629 (income paid to F1relevant children of settlor),

(c)

capital sums which are treated as income of a settlor as a result of section 633 (capital sums paid to settlor by trustees of settlement), F2...

(d)

capital sums which are treated as income of a settlor as a result of section 641 (capital sums paid to settlor by body connected with settlement) F3, and

F4(e)

benefits whose amount or value is treated as income of the settlor or a close family member as a result of section 643A (benefits provided out of protected foreign-source income F5or transitional trust income), F6...

(f)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F7(2)

For the purposes of F8Chapter 2 of Part 2 of ITA 2007 (rates at which income tax is charged) , where income of another person is treated as income of the settlor and is charged to tax under subsection (1)(a) or (b) above, it shall be charged in accordance with whichever provisions of the F9Income Tax Acts would have been applied in charging it if it had arisen directly to the settlor.

Annotations

Textual amendments

F1: Word in s. 619(1)(b) substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), reg. 186
F2: Word in s. 619(1)(c) omitted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by virtue of Finance Act 2018 (c. 3), Sch. 10 para. 4(a)
F3: Words in s. 619(1)(d) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 2(a), 70(1)
F4: S. 619(1)(e)(f) inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 4(b)
F5: Words in s. 619(1)(e) inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 2(b), 70(1)
F6: S. 619(1)(f) and word omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 2(c), 70(1)
F7: S. 619(2) substituted (19.7.2006 with effect as mentioned in Sch. 13 para. 5(2) of the amending Act) for s. 619(2)-(4) by Finance Act 2006 (c. 25), s. 89, Sch. 13 para. 5(1)
F8: Words in s. 619(2) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 550(a) (with transitional provisions and savings in Sch. 2)
F9: Words in s. 619(2) substituted (6.4.2007 with effect as stated in s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), ss. 1027, 1034, Sch. 1 para. 550(b) (with transitional provisions and savings in Sch. 2)

Notes on Chapter 5

Textual amendments

F1: Words in Pt. 5 Ch. 5 heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 3(2)