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Beneficiaries’ income from estates in administration |
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Basic amount of estate income: general calculations rules |
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Further provisions for calculating estate income relating to absolute interests |
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Relief where foreign estates have borne UK income tax |
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Relief for particular employee share acquisition schemes |
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Deductions and receipts: general |
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Deductions relating to setting up and running costs |
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Deductions relating to payments used to acquire shares |
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Deductions relating to provision of certain types of shares |
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Withdrawal of approval for a plan |
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SAYE option schemes, company share option schemes and employee share |
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Requirements to be met for relief to be available |
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Calculation of amount of relief |
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Takeovers and transfers of businesses |
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Additional relief in cases involving restricted shares |
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Additional relief in cases involving convertible securities |
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Relationship between relief under this Part and other reliefs |
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