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Legislation

Income Tax Act 2007

Crossheading Restrictions on exemptions

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Section 539 Restrictions on exemptions
Section 540 The non-exempt amount
Section 541 Attributing income to the non-exempt amount
Section 542 How income is attributed to the non-exempt amount

Part 10 Special rules about charitable trusts etc
Crossheading Restrictions on exemptions

Crossheading Restrictions on exemptions

From legislation.gov.uk

Contents

Section 539 Restrictions on exemptions
Section 540 The non-exempt amount
Section 541 Attributing income to the non-exempt amount
Section 542 How income is attributed to the non-exempt amount