|
| |
|
| |
Beneficiaries’ income from estates in administration |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
Basic amount of estate income: general calculations rules |
| |
| |
| |
| |
| |
| |
Further provisions for calculating estate income relating to absolute interests |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
| |
Relief where foreign estates have borne UK income tax |
| |
| |
| |
|
| |
|
| |
|
| |
| |
| |
| |
Relief for particular employee share acquisition schemes |
| |
| |
| |
| |
| |
| |
Deductions and receipts: general |
| |
| |
| |
Deductions relating to setting up and running costs |
| |
| |
| |
Deductions relating to payments used to acquire shares |
| |
| |
| |
| |
| |
| |
Deductions relating to provision of certain types of shares |
| |
| |
| |
| |
| |
Withdrawal of approval for a plan |
| |
| |
| |
SAYE option schemes, company share option schemes and employee share |
| |
| |
| |
|
| |
|