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Contents

Legislation
Corporation Tax Act 2009

Crossheading Successive interests

  • Section 953 Introduction
  • Section 954 Successive absolute interests
  • Section 955 Assumed income entitlement of holder of absolute interest following limited interest
  • Section 956 Payments in respect of limited interests followed by absolute interests
  • Section 957 Holders of limited interests
  • Section 958 Basic amount of estate income: successive limited interests
  • Section 959 Apportionments
  1. Successive interests
  2. Basic amount of estate income: successive limited interests

Section 958 | Basic amount of estate income: successive limited interests

From legislation.gov.uk

The basic amount of estate income relating to a limited interest within section 957 for an accounting period is the total of the sums within section 957(3)(b), (4)(c) and (5)(c) for that period.

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