812 Case where limit not to apply
Income Tax Act 2007 (2007 c 3) | Legislation

812  Case where limit not to apply

(1)     Section 811 does not apply to income tax to which non-UK resident trustees are liable for a tax year, if there is a beneficiary of the trust who is—

(a)     an individual who is . . . UK resident, or

(b)

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