CHAPTER 3  Income tax and trusts 

67000
Income tax in respect of settled property may be charged on:
- trustees, in respect of the income of the settlement (¶67050);
- beneficiaries, in respect of income to which they are entitled under the terms of the settlement (¶67400); or
- settlors, in respect of certain trust income which is treated as being theirs (¶67555).
 

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