Where the conditions at I5.1146 are not fully met but the following conditions are met, the consequences described below apply in relation to onward payments made on or after 6 April 2018 (including where the onward payment is referable to a benefit received before that date):
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(a)ÌýÌýÌýÌý the trustees of a settlement provide a benefit (the 'original benefit') to an individual (the 'original recipient') who is neither the settlor nor, judged at the time the benefit is provided, a close family member of the settlor (see I5.1142)
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(b)ÌýÌýÌýÌý the original recipient is not taxed on the original benefit (see below), and
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(c)ÌýÌýÌýÌý at the time the benefit is provided, there are arrangements, or there is an intention, to pass on the original benefit
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