[646A Trustees' expenses to be rateably apportioned]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[646A  Trustees' expenses to be rateably apportioned]

[(1)     This section applies if—

(a)     in a tax year qualifying income arises under a UK settlement, and

(b)     the qualifying income consists of charitable income and non- charitable income.

(2)     If expenses of the trustees are to be set against

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