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Contents

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. Income Tax (Trading and Other Income) Act 2005
  2. /
  3. /Chapter 6 Beneficiaries' income from estates in administration

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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