Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Types of estate income

Find in this level

Section 937 Absolute interests in residue
Section 938 Meaning of “the administration period”, “the final accounting period” and “the final tax year”
Section 939 Limited interests in residue
Section 940 Discretionary interests in residue

Corporation Tax Act 2009
Chapter 3 Beneficiaries' income from estates in administration

Crossheading Types of estate income

From legislation.gov.uk

Contents

Section 937 Absolute interests in residue
Section 938 Meaning of “the administration period”, “the final accounting period” and “the final tax year”
Section 939 Limited interests in residue
Section 940 Discretionary interests in residue

Privacy Cookies Terms