654 Estate income: limited interests in residue
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

654  Estate income: limited interests in residue

(1)     Income is treated as arising in a tax year from a person's limited interest in the whole or part of the residue of an estate in cases A, B and C

(2)     Case A is where—

(a)     the interest has not ceased before the beginning of the

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