[679A Income from which sums within section 668(1)(b) are treated as paid]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[679A  Income from which sums within section 668(1)(b) are treated as paid]

[(1)     The part of the aggregate income of the estate from which a sum within section 668(1)(b) is treated as paid is determined by applying assumptions A and B in that order.

(2)     Assumption A is that if there are different persons with an absolute interest in the residue of the estate, such apportionments of the aggregate

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