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Legislation
Income Tax Act 2007

Chapter 3 Special rates for trustees' income

  • Section 479 Trustees' accumulated or discretionary income to be charged at special rates
  • Section 480 Meaning of “accumulated or discretionary income”
  • Section 481 Other amounts to be charged at special rates for trustees
  • Section 482 Types of amount to be charged at special rates for trustees
  • Section 483 Sums paid by personal representatives to trustees
  1. Income Tax Act 2007
  2. /
  3. /Part 9 Special rules about settlements and trustees

Chapter 3 Special rates for trustees' income

From legislation.gov.uk

Contents

  1. Section 479 Trustees' accumulated or discretionary income to be charged at special rates
  2. Section 480 Meaning of “accumulated or discretionary income”
  3. Section 481 Other amounts to be charged at special rates for trustees
  4. Section 482 Types of amount to be charged at special rates for trustees
  5. Section 483 Sums paid by personal representatives to trustees
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