Part 10U.K.Miscellaneous income

Chapter 3U.K.Beneficiaries' income from estates in administration

Successive interestsU.K.

958Basic amount of estate income: successive limited interestsU.K.

The basic amount of estate income relating to a limited interest within section 957 for an accounting period is the total of the sums within section 957(3)(b), (4)(c) and (5)(c) for that period.