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Legislation

Finance Act 1995

Crossheading Settlements and estates

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Section 74 Settlements: liability of settlor.
Section 75 Deceased persons’ estates: taxation of beneficiaries.
Section 76 Untaxed income of a deceased person’s estate.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Settlements and estates

Crossheading Settlements and estates

From legislation.gov.uk

Contents

Section 74 Settlements: liability of settlor.
Section 75 Deceased persons’ estates: taxation of beneficiaries.
Section 76 Untaxed income of a deceased person’s estate.