40 Assessment on personal representatives
Taxes Management Act 1970 (1970 c 9) | Legislation

40  Assessment on personal representatives

(1)     For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35[, 36 or 36A] above shall in no

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