538. Meaning of 'UK estate' and 'foreign estate'.

For the purpose of the relevant legislation1, 'UK estate', in relation to a tax year2, means an estate which meets conditions A and B, or condition C, for that year3.

Condition A is that all the income of the estate either: (1) has borne United Kingdom4 income tax by deduction; or (2) is income in respect of which the personal representatives5 are directly assessable to United Kingdom income tax for the tax year6.

Condition B is that none of the income of the estate is income for which the personal representatives are not liable to United Kingdom income tax for the