670 Applicable rate for determining assumed income entitlement (UK estates)
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

670  Applicable rate for determining assumed income entitlement (UK estates)

(1)     The applicable rate by reference to which income tax on a person's share of the residuary income of the estate for a tax year is calculated for the purposes of step 2 of the calculation in section 665(1) depends on the rate at which income

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