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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Basic amount of estate income: general calculation rules

  • Section 660 Basic amount of estate income: absolute interests
  • Section 661 Basic amount of estate income: limited interests
  • Section 662 Basic amount of estate income: discretionary interests
  • Section 663 The applicable rate for grossing up basic amounts of estate income
  • Section 664 The aggregate income of the estate
  1. Chapter 6 Beneficiaries' income from estates in administration
  2. Crossheading Basic amount of estate income: general calculation rules

Crossheading Basic amount of estate income: general calculation rules

From legislation.gov.uk

Contents

  1. Section 660 Basic amount of estate income: absolute interests
  2. Section 661 Basic amount of estate income: limited interests
  3. Section 662 Basic amount of estate income: discretionary interests
  4. Section 663 The applicable rate for grossing up basic amounts of estate income
  5. Section 664 The aggregate income of the estate
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