Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 793
Recovery of tax from trustee and payment to trustee of excess tax recoupment
Section 793 provides for the recovery of income tax between the disponer and the trustee or other person to whom income is payable under a disposition caught by section 792, and sets out how disputes on amounts are to be resolved.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.