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Legislation

Corporation Tax Act 2009

Crossheading Types of estate income

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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

Chapter 3 Beneficiaries' income from estates in administration
Crossheading Types of estate income

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