Part 5Miscellaneous income
Chapter 6Beneficiaries' income from estates in administration
General
F1680CIncome treated as property income
(1)
This section applies to estate income relating to a person’s interest in the residue of an estate so far as that interest relates to income that—
(a)
falls within section 664(2)(a) (income of personal representatives charged to UK income tax), and
(b)
is property income (see section 17A of ITA 2007).
(2)
The income is treated as being property income.