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Income Tax (Trading and Other Income) Act 2005

Section 547: Charge to tax under Chapter 10

2141.This section is based on sections 18(1) and (3) and section 469(3) and (4) of ICTA.

2142.This section refers to “schemes to which section 469 of ICTA applies” as a definition of “unauthorised unit trusts” would involve setting out a number of provisions used in ICTA.

2143.For the purposes of this Act unit holders liable to income tax are treated as receiving “income” rather than “annual payments”. But for other tax purposes, for example sections 348 and 349 of ICTA, unit holders continue to be treated as receiving annual payments which are subject to deduction of tax. This is achieved by consequential amendment to section 469(3) of ICTA. This is a temporary measure until those provisions which impact on distributions from unauthorised unit trusts which are not rewritten in this Act are rewritten.

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