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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Special rules for successive interests

  • Section 671 Successive absolute interests
  • Section 672 Successive interests: assumed income entitlement of holder of absolute interest following limited interest
  • Section 673 Successive interests: payments in respect of limited interests followed by absolute interests
  • Section 674 Successive interests: holders of limited interests
  • Section 675 Basic amount of estate income: successive limited interests
  • Section 676 Apportionments
  1. Chapter 6 Beneficiaries' income from estates in administration
  2. Crossheading Special rules for successive interests

Crossheading Special rules for successive interests

From legislation.gov.uk

Contents

  1. Section 671 Successive absolute interests
  2. Section 672 Successive interests: assumed income entitlement of holder of absolute interest following limited interest
  3. Section 673 Successive interests: payments in respect of limited interests followed by absolute interests
  4. Section 674 Successive interests: holders of limited interests
  5. Section 675 Basic amount of estate income: successive limited interests
  6. Section 676 Apportionments
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