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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.

Income Tax
Trustees, guardians, etc., of incapacitated persons.

Section 72 | Trustees, guardians, etc., of incapacitated persons.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed