943 Absolute interests
Corporation Tax Act 2009 (2009 c 4) | Legislation

Basic amount of estate income: general calculations rules

943  Absolute interests

(1)     The basic amount of estate income relating to a company's absolute interest in the whole or part of the residue of an estate for an accounting period before the final accounting period is the lower of—

(a)     the total of all sums paid in the accounting period

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