Statute
Section 84 — Inheritance Tax Act 1984: Income applied for charitable purposes.
Text of the provision Official document
Income applied for charitable purposes.
84 For the purposes of this Chapter (except sections 78 and 79) where the trusts on which settled property is held require part of the income of the property to be applied for charitable purposes, a corresponding part of the settled property shall be regarded as held for charitable purposes.
Official source: legislation.gov.uk
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