Acts

165 Case where part of trust income is chargeable

CHAPTER XV

LIABILITY IN SPECIAL CASES

Case where part of trust income is chargeable.

165. Where part only of the income of a trust is chargeable under this Act, that proportion only of the income receivable by a beneficiary from the trust which the part so chargeable bears to the whole income of the trust shall be deemed to have been derived from that part.

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