Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Income charged and person liable

Find in this level

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

Income Tax (Trading and Other Income) Act 2005
Chapter 6 Beneficiaries' income from estates in administration

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

Privacy Cookies Terms