[274C Reduction for accumulated or discretionary trust income: calculation]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[274C  Reduction for accumulated or discretionary trust income: calculation]

[(1)     This section applies if for a tax year the trustees of a settlement are entitled to relief under section 274B in respect of a relievable amount or in respect of each of two or more relievable amounts, and in the following subsections of this

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