Part 5 U.K. Miscellaneous income

Chapter 6 U.K. Beneficiaries' income from estates in administration

Special rules for successive interests U.K.

675 Basic amount of estate income: successive limited interests U.K.

The basic amount of estate income relating to a limited interest within section 674 for a tax year is the total of the sums within section 674(3)(b), (4)(c) and (5)(c) for that year.