64 Expenses in administration of estates and trusts
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

64  Expenses in administration of estates and trusts

(1)     In the case of a gain accruing to a person on the disposal of, or of a right or interest in or over, [an asset held by another person as trustee, or as a personal representative of a deceased person, to which he became absolutely entitled as legatee or as against the trustee]—

(a)     any expenditure

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