723 The enjoyment conditions
Income Tax Act 2007 (2007 c 3) | Legislation

723  The enjoyment conditions

(1)     Condition A is that the income is in fact so dealt with by any person as to be calculated at some time to enure for the benefit of the individual, whether in the form of income or not.

(2)     Condition B is that the receipt or accrual of the income operates to increase

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