# Income Tax (Trading and Other Income) Act 2005, Section 675: Basic amount of estate income: successive limited interests


The basic amount of estate income relating to a limited interest within section 674 for a tax year is the total of the sums within section 674(3)(b), (4)(c) and (5)(c) for that year.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/675 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-675
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.