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Income Tax (Trading and Other Income) Act 2005

Crossheading Income charged and person liable

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Section 656 Income charged: UK estates
Section 657 Income charged: foreign estates
Section 658 Special rules for foreign income
Section 659 Person liable

Chapter 6 Beneficiaries' income from estates in administration
Crossheading Income charged and person liable

Crossheading Income charged and person liable

From legislation.gov.uk

Contents

Section 656 Income charged: UK estates
Section 657 Income charged: foreign estates
Section 658 Special rules for foreign income
Section 659 Person liable