or the purposes of the Income Tax Acts as income of a settlor;(c)is not income arising under a trust established for charitable purposes; and(d)is not income from investments, deposits or other property held for any such purposes as are mentioned in sub-paragraph (i) or (ii) of section 686(2)(c) of the Taxes Act 1988 (property held for pension purposes).(4)Subsection (6) of section 686 of the Taxe