947 Aggregate income of the estate
Corporation Tax Act 2009 (2009 c 4) | Legislation

947  Aggregate income of the estate

(1)     For the purposes of this Chapter the aggregate income of the estate for a tax year is the total of the income and amounts specified in subsection (2), but excluding the income specified in subsection (5).

(2)     The income and amounts are—

(a)     the income of the deceased's personal representatives in that capacity which is charged to United Kingdom income tax for the tax year,

(b)     the income of the deceased's personal representatives in that capacity on which such tax would have been charged for the tax year if—

(i)     it was income of a UK resident . . ., and

(ii)

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