Chapter 6 Beneficiaries' income from estates in administration
From legislation.gov.uk
Contents
- Crossheading Charge to tax on estate income
- Crossheading Types of estate income
- Crossheading Income charged and person liable
- Crossheading Basic amount of estate income: general calculation rules
- Crossheading Further provisions for calculating estate income relating to absolute interests
- Crossheading Special rules for successive interests
- Crossheading Relief where foreign estates have borne UK income tax
- Crossheading General