963(1)  This section has effect for the purposes of–

section 946 (the applicable rate for grossing up basic amounts of estate income),

section 952 (applicable rate for determining assumed income entitlement (UK estates)), and

section 962 (income from which basic amounts are treated as paid).

963(2)  If the aggregate income of the estate includes a sum within subsection (3) or (4), the sum is treated as bearing income tax at the rate specified for it in that subsection.

963(3)  The following sums are treated as bearing income tax at the dividend ordinary rate–

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