Crossheading Further provisions for calculating estate income relating to absolute interests
From legislation.gov.uk
Contents
- Section 665 Assumed income entitlement
- Section 666 The residuary income of the estate
- Section 667 Shares of residuary income of estate
- Section 668 Reduction in share of residuary income of estate
- Section 669 Reduction in residuary income: inheritance tax on accrued income
- Section 670 Applicable rate for determining assumed income entitlement (UK estates)