536 Exemption for certain miscellaneous income
Income Tax Act 2007 (2007 c 3) | Legislation

536  Exemption for certain miscellaneous income

(1)     The income mentioned in subsection (3) is not taken into account in calculating total income if—

(a)     it is income of a charitable trust, or

(b)     it is required, under an Act, court judgment, charter, trust deed or will, to be applied to charitable purposes only.

(2)     Subsection (1) applies so far

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