Skip to content

Connect Search Browse Docs

Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Types of estate income

Find in this level

Section 652 Estate income: absolute interests in residue
Section 653 Meaning of “the administration period” and “the final tax year”
Section 654 Estate income: limited interests in residue
Section 655 Estate income: discretionary interests in residue

Chapter 6 Beneficiaries' income from estates in administration
Crossheading Types of estate income

Crossheading Types of estate income

From legislation.gov.uk

Contents

Section 652 Estate income: absolute interests in residue
Section 653 Meaning of “the administration period” and “the final tax year”
Section 654 Estate income: limited interests in residue
Section 655 Estate income: discretionary interests in residue