Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 10: Miscellaneous income

Chapter 3: Beneficiaries’ income from estates in administration

Overview

Section 966: Power to obtain information from personal representatives and beneficiaries

2440. This section enables HMRC to obtain information for the purpose of this Chapter. It is based on section 700(4) of ICTA.