484 Trustees' expenses to be set against trustees' trust rate income
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 4
Trustees' Expenses and Special Rates for Trustees

484  Trustees' expenses to be set against trustees' trust rate income

(1)     This section applies if the trustees of a settlement incur allowable expenses in a tax year (“the current tax year”).

(2)     The allowable expenses are to be

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