Part 5U.K.Miscellaneous income
Chapter 6U.K.Beneficiaries' income from estates in administration
Special rules for successive interestsU.K.
675Basic amount of estate income: successive limited interestsU.K.
The basic amount of estate income relating to a limited interest within section 674 for a tax year is the total of the sums within section 674(3)(b), (4)(c) and (5)(c) for that year.