680 Income treated as bearing income tax
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

680  Income treated as bearing income tax

(1)     This section has effect for the purposes of—

section 663 (the applicable rate for grossing up basic amounts of estate income),

section 670 (applicable rate for determining assumed income entitlement (UK estates)), . . .

section 679 (income from which basic amounts are treated as paid)[, and

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

[(1A)     If, in the case of a UK estate, the aggregate

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