# Income Tax (Trading and Other Income) Act 2005, Section 733: Persons entitled to exemptions for personal injury payments etc.


The persons entitled to the exemptions given by sections 731(1) and 732(1) for payments are—
(a) the person entitled to the damages under the order, agreement, undertaking or to the compensation under the award in question (“A”),
(b) a person who receives the payment in question on behalf of A, and
(c) a trustee who receives the payment in question on trust for the benefit of A under a trust under which A is, while alive, the only person who may benefit.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/733 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-733
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.