[694A Deceased investors]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[694A  Deceased investors]

[(1)     In section 694(1) “income of an individual from investments under a plan” includes—

(a)     income (of any person) from administration-period investments under a plan, and

(b)     income (of any person) from the estate of a deceased person (“D”) where the whole or any part of the income of D's personal representatives is income from administration-period investments under a plan.

(2)     For the purposes of sections 694(3)(a) and (4)

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