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Legislation

Income Tax Act 2007

Chapter 4 Trustees' expenses and special rates for trustees

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Section 484 Trustees' expenses to be set against trustees' trust rate income
Section 485 Carry forward of unused expenses
Section 486 How allowable expenses are to be set against trust rate income
Section 487 Non-UK resident trustees

Part 9 Special rules about settlements and trustees
Chapter 4 Trustees' expenses and special rates for trustees

Chapter 4 Trustees' expenses and special rates for trustees

From legislation.gov.uk

Contents

Section 484 Trustees' expenses to be set against trustees' trust rate income
Section 485 Carry forward of unused expenses
Section 486 How allowable expenses are to be set against trust rate income
Section 487 Non-UK resident trustees