Part XVI ESTATES OF DECEASED PERSONS IN COURSE OF ADMINISTRATION

United Kingdom

1. 695Limited interests in residue.
2. 696Absolute interests in residue.
3. 697Supplementary provisions as to absolute interests in residue.
4. 698Special provisions as to certain interests in residue.
5. 698ATaxation of income of beneficiaries at lower rate or at rates applicable to distribution income.
6. 699Relief from higher rate tax for inheritance tax on accrued income.
7. 699AUntaxed sums comprised in the income of the estate.
8. 700Adjustments and information.
9. 701Interpretation.
10. 702Application to Scotland.