949 Residuary income of the estate
Corporation Tax Act 2009 (2009 c 4) | Legislation

949  Residuary income of the estate

(1)     For the purposes of this Chapter the residuary income of an estate for a tax year is the aggregate income of the estate for that year, less the allowable estate deductions for that year.

(2)     The allowable estate deductions for a tax year are—

(a)     all interest paid in that

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