Part 5U.K.Miscellaneous income

Chapter 6U.K.Beneficiaries' income from estates in administration

Charge to tax on estate incomeU.K.

649Charge to tax on estate incomeU.K.

(1)Income tax is charged on estate income.

(2)In this Chapter—

(3)Estate income is treated as income for income tax purposes.

(4)If different parts of an estate are subject to different residuary dispositions, those parts are treated for the purposes of this Chapter as if they were separate estates.