679 Income from which basic amounts are treated as paid
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

General

679  Income from which basic amounts are treated as paid

(1)     The part of the aggregate income of the estate from which a basic amount is treated as paid is determined by applying assumptions A and B in that order.

(2)     Assumption A is that if there are different persons with interests in the residue of the estate, payments in respect of their basic amounts

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