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Legislation

Taxes Management Act 1970

Crossheading Income Tax

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Section 71 Bodies of persons.
Section 72 Trustees, guardians, etc., of incapacitated persons.
Section 73 Further provision as to infants.
Section 74 Personal representatives.
Section 75 Receivers appointed by a court.
Section 76 Protection for certain trustees, agents and receivers.

PART VII PERSONS CHARGEABLE IN A REPRESENTATIVE CAPACITY, ETC.
Crossheading Income Tax

Crossheading Income Tax

From legislation.gov.uk

Contents

Section 71 Bodies of persons.
Section 72 Trustees, guardians, etc., of incapacitated persons.
Section 73 Further provision as to infants.
Section 74 Personal representatives.
Section 75 Receivers appointed by a court.
Section 76 Protection for certain trustees, agents and receivers.