Part 3Income tax, corporation tax and capital gains tax

Chapter 9Miscellaneous provisions

Settlements

88Settlements, etc: chargeable gains

Schedule 12 (which amends TCGA 1992 in respect of settlors and trustees of settlements and makes other minor and consequential amendments) shall have effect.

89Settlements, etc: income

Schedule 13 (which amends ICTA and ITTOIA 2005 in respect of settlors and trustees of settlements and makes other minor and consequential amendments) shall have effect.

90Special trusts tax rates not to apply to social landlords' service charge income

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