Section 630A Exception for protected foreign-source incomeF1
Repealed
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Annotations
Textual amendments
- F1
S. 630A omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 7, 70(1)
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)
Notes on Income treated as income of settlor: relevant children
Textual amendments
- F1
Word in cross-heading substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1, 192(5)