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Legislation
Finance Act 1995

Crossheading Settlements and estates

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

Section 76 | Untaxed income of a deceased person’s estate.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)RepealedF1

(2)RepealedF2

(3)RepealedF2

(4)RepealedF3

(5)RepealedF3

(6)RepealedF3

Notes

  1. F1

    S. 76(1) repealed (31.7.1997 with effect as mentioned in s. 36 and Sch. 6 of the amending Act) by 1997 c. 58, s. 52, Sch. 8 Pt. II(11) Note (with s. 3(3))

  2. F2

    S. 76(2)(3) repealed (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 3 (with Sch. 2)

  3. F3

    S. 76(4)-(6) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

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