2543.This section is based on section 696 of ICTA. It explains the rules for determining the share of residuary income treated as arising from a person’s absolute interest in the whole or part of the residue of an estate.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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