649 Charge to tax on estate income
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 6
Beneficiaries' Income from Estates in Administration

Charge to tax on estate income

649  Charge to tax on estate income

(1)     Income tax is charged on estate income.

[(1A)     But income tax is not charged on estate income so far as

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