Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 32, paragraph 21
Income Tax: Relief for Income Accumulated Under Trusts
Paragraph 21 of Schedule 32 provided relief from income tax for a beneficiary on whose behalf trust income was accumulated under a will or settlement, contingent on that person reaching a specified age or marrying.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.