- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009, Section 955 is up to date with all changes known to be in force on or before 15 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if—
(a)two or more interests in the whole or part of the residue of an estate are held successively during the administration period by different persons,
(b)each later interest arises or is created on the cessation of the previous interest otherwise than by death,
(c)at least one of the interests is an absolute interest, and
(d)at least one of the interests preceding that interest is a limited interest.
(2)Rules A and B apply to determine in relation to such an absolute interest—
(a)whether the company with the interest has an assumed income entitlement in respect of the interest, and
(b)if so, its amount.
(3)Rule A is that the company's share of the residuary income of the estate in respect of the absolute interest for any accounting period is treated as including any amount which would be included in it if—
(a)the interest had subsisted throughout the period when any such limited interest subsisted, and
(b)no such limited interest had ever subsisted.
(4)Rule B is that the basic amounts relating to the absolute interest are treated as including the basic amounts relating to any such limited interest.
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