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Legislation

Corporation Tax Act 2009

Crossheading Introduction

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Section 934 Charge to tax on estate income
Section 935 Absolute, limited and discretionary interests
Section 936 Meaning of “UK estate” and “foreign estate”

Chapter 3 Beneficiaries' income from estates in administration
Crossheading Introduction

Crossheading Introduction

From legislation.gov.uk

Contents

Section 934 Charge to tax on estate income
Section 935 Absolute, limited and discretionary interests
Section 936 Meaning of “UK estate” and “foreign estate”