593 Death of seller
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

593  Death of seller

(1)     If a seller who is liable to income tax under section 587 dies, any amounts which would have been chargeable in later tax years under—

(a)     section 590(2) or (4) (UK resident sellers: spreading rules), or

(b)     section 591(2) or 592(2) (non-UK resident

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