[962A Income from which sums within section 951(1)(b) are treated as paid]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[962A  Income from which sums within section 951(1)(b) are treated as paid]

[(1)     The part of the aggregate income of the estate from which a sum within section 951(1)(b) is treated as paid is determined by applying assumptions A and B in that order.

(2)     Assumption A is that if there are different persons with an absolute interest in the residue of the estate, such apportionments of the aggregate

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