[838A Asbestos compensation settlements]
Income Tax Act 2007 (2007 c 3) | Legislation

[838A  Asbestos compensation settlements]

[(1)     The trustees of an asbestos compensation settlement are not liable to income tax in respect of the income of the trustees.

(2)     In this section “asbestos compensation settlement” means a settlement—

(a)     the sole or main purpose of which is making compensation

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