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Legislation

Corporation Tax Act 2009

Crossheading Relief where foreign estates have borne UK income tax

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Section 960 Relief in respect of tax relating to absolute interests
Section 961 Relief in respect of tax relating to limited or discretionary interests
Section 961A Meaning of “the relevant tax year”

Chapter 3 Beneficiaries' income from estates in administration
Crossheading Relief where foreign estates have borne UK income tax

Crossheading Relief where foreign estates have borne UK income tax

From legislation.gov.uk

Contents

Section 960 Relief in respect of tax relating to absolute interests
Section 961 Relief in respect of tax relating to limited or discretionary interests
Section 961A Meaning of “the relevant tax year”