The charge on the settlor1 where he retains an interest does not apply to income:
(1) arising under a settlement2 made by one party to a marriage or civil partnership by way of provision for the other:
(a) after the dissolution or annulment of the marriage or civil partnership; or
(b) while they are separated under an order of a court, or under a separation agreement or in such circumstances that the separation is likely to be permanent;
(2) which is payable to, or applicable for the benefit of, that other party;
(3) which consists of:
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