939 Limited interests in residue
Corporation Tax Act 2009 (2009 c 4) | Legislation

939  Limited interests in residue

(1)     Income is treated as arising in an accounting period from a company's limited interest in the whole or part of the residue of an estate in cases A, B and C.

(2)     Case A is where—

(a)     the interest has not ceased before the beginning of the accounting

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