TSEM4002 - Settlements legislation: table of destinations - ICTA 1988 to ITTOIA
Use this table if you need to convert the legislation in ICTA 1988/Part XV into its Tax Law Rewrite equivalent in ITTOIA.
For income arising under a settlement in tax years up to 5 April 2005, ICTA 1988 applies.
For income arising under a settlement in tax years from 6 April 2005, ITTOIA applies.
Settlements legislation: table of destinations – ICTA 1988 to ITTOIA
| ICTA 1988 | ITTIOA |
|---|---|
| Section 660A(1) |
Section 619, Section 621 and Section 624 |
| Section 660A(2) |
Section 625(1) |
| Section 660A(3) |
Section 625(4) |
| Section 660A(4) |
Section 625(2) |
| Section 660A(5) |
Section 625(3) |
| Section 660A(6) |
Section 626(1), (2), (3) & (4) |
| Section 660A(7) |
Section 627(2) |
| Section 660A(8) |
Section 627(1) |
| Section 660A(9) |
Section 629(2) |
| Section 660A(10) |
Section 625(5) & Section 626(5) |
| Section 660A(11) |
Section 627(3) |
| Section 660A(12) |
Section 627(3) |
| Section 660B(1) |
Section 629(1) & (2) |
| Section 660B(2) |
Section 631(1),(2) & (3) |
| Section 660B(3) |
Section 631(4) & (5) |
| Section 660B(4) |
Section 632 (1), (2) & (3) |
| Section 660B(5) |
Section 629 (3) & (4) |
| Section 660B(6) |
Section 629 (7) |
| Section 660C(1) |
Section 619(1),(2) & Section 623(1) |
| Section 660C(2) |
Section 623(1)& (2) |
| Section 660D(1) |
Section 646(1),(2) & (3) |
| Section 660D(2) |
Section 646(4),(5),(6) & 7 |
| Section 660D(3) |
Section 646(8) |
| Section 660E(1) |
Section 644(1) & (2) |
| Section 660E(3) |
Section 644(4) |
| Section 660E(4) |
Section 644(5) |
| Section 660E(5) |
Section 645(1) |
| Section 660E(6) |
Section 645(2) |
| Section 660E(7) |
Section 645(3) & (4) |
| Section 660F |
Section 647(1) & (2) |
| Section 660G(1) |
Section 620(1) |
| Section 660G(2) |
Section 620(2), (3) |
| Section 660G(3) |
Section 648(1) |
| Section 660G(4) |
Section 648(2),(3),(4) & (5) |