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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Deceased persons: interests in residue: practical and computational aspects - Apportionment Act 1870

If reference is made in correspondence to the Apportionment Act 1870 and its effect upon

  • the income of a deceased person who had a life interest in a trust, or
  • the computation of residuary income where income has been apportioned to the estate of a deceased person

refer the case to Trusts & Estates Technical Edinburgh for advice.