Disabled persons' trusts
Accrued income scheme
Commentary –
Tax Reporter ¶333-700
Generally
Commentary –
Tax Reporter ¶364-625
Gifts into
Commentary –
Tax Reporter ¶601-850
;
Tax Reporter ¶601-875
Interest, meaning
Commentary –
Tax Reporter ¶364-690
Meaning of disabled person
Commentary –
Tax Reporter ¶364-650
Property transferred in before 10 March 1981
Commentary –
Tax Reporter ¶364-700
Reliefs available
Commentary –
Tax Reporter ¶364-675
Vulnerable beneficiaries
– see Beneficiaries