| Links from Section 802 | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(b) In the event of its appearing, on the completion of the administration of an estate in the residue of which, or in a part of the residue of which, a person had an absolute interest at the completion of the administration, that the aggregate of the benefits received in respect of that interest does not amount to as much as the aggregate for all years of the residuary income of the person having that interest, that person’s residuary income for each year shall be reduced for the purpose of section 801 by an amount bearing the same proportion thereto as the deficiency bears to the aggregate for all years of that person’s residuary income. |
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| Links to Section 802 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
Taxes Consolidation Act, 1997 |
(2) There shall be ascertained in accordance with section 802 the amount of the residuary income of the estate for each whole year of assessment, and for each part of a year of assessment, during which— |
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