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Section 643I Recipients of onward giftsF2F1

Repealed

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Annotations

Textual amendments

F1

Ss. 643I-643M omitted (for the tax year 2025-26 and subsequent tax years) by virtue of Finance Act 2025 (c. 8), Sch. 12 paras. 21, 70(1) (with Sch. 12 para. 72)

F2

Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)

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 Transitional provision about protected foreign-source income and transitional trust income

Textual amendments

F1

S. 643A cross-heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 11, 70(1)