1 Disapplication of apportionment etc rules
Trusts (Capital and Income) Act 2013 (2013 c 1) | Legislation

1  Disapplication of apportionment etc rules

(1)     Any entitlement to income under a new trust is to income as it arises (and accordingly section 2 of the Apportionment Act 1870, which provides for income to accrue from day to day, does not apply in relation to the trust).

(2)     The following do not apply in relation to a new trust—

(a)     the first part of the rule

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