672 Successive interests: assumed income entitlement of holder of absolute interest following limited interest
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

672  Successive interests: assumed income entitlement of holder of absolute interest following limited interest

(1)     This section applies if—

(a)     two or more interests in the whole or part of the residue of an estate are held successively during the administration period by different persons,

(b)     each later interest arises or is

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