651 Meaning of “UK estate” and “foreign estate”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

651  Meaning of “UK estate” and “foreign estate”

(1)     In this Chapter—

“UK estate”, in relation to a tax year, means an estate which meets conditions A and B, or condition C, for that year, and

“foreign estate”, in relation to a tax year, means an estate

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