678 Relief where UK income tax borne by foreign estate: limited and discretionary interests
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

678  Relief where UK income tax borne by foreign estate: limited and discretionary interests

(1)     This section applies if—

(a)     an estate is a foreign estate in relation to a tax year,

(b)     United Kingdom income tax has been charged on a person for the tax year on estate income from the estate treated

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