676 Apportionments
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

676 Ìý´¡±è±è´Ç°ù³Ù¾±´Ç²Ô³¾±ð²Ô³Ù²õ

(1)     Such apportionments as are just and reasonable are to be made for the purposes of this Chapter if—

(a)     the part of a residuary estate in which an interest within

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