# Corporation Tax Act 2009, Section 945: Discretionary interests


The basic amount of estate income relating to a company's discretionary interest in the whole or part of the residue of an estate for an accounting period is the total of the payments made in the accounting period in exercise of the discretion in favour of the company.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/945 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-945
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.