Yn ddilys o 07/04/2005
26Amount of reliefU.K.
The trustees' liability to income tax for the tax year is to be reduced by an amount equal to—
where—
TQTI is an amount determined in accordance with section 27 (income tax liability of trustees in respect of qualifying trusts income), and
VQTI is an amount determined in accordance with section 28 (extra tax to which vulnerable person would be liable if qualifying trusts income were income of his).