961 Relief in respect of tax relating to limited or discretionary interests

Section 961 Relief in respect of tax relating to limited or discretionary interests

Corporation Tax Act 2009 (2009 c 4) | Legislation
Corporation Tax Act 2009 (2009 c 4) | Legislation

961  Relief in respect of tax relating to limited or discretionary interests

(1)     This section applies if—

(a)     United Kingdom corporation tax has been charged on a company for an accounting period on estate income from an estate treated as arising under—

(i)     section 939 (estate income: limited interests in residue),

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