Any capital sum1 paid directly or indirectly2 in any tax year3 by the trustees of a settlement to the settlor4 is treated for income tax purposes:
(1) to the extent to which the amount of that sum falls within the amount of income available5 up to the end of the year, as the income of the settlor for that year;
(2) to the extent to which the amount of that sum is not treated6 as his income for that year and falls within the amount of the income available up to the end of the following year, as the
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