Related Commentary  

694A(1)  In section 694(1) “income of an individual from investments under a plan” includes–

(a)income (of any person) from administration-period investments under a plan, and

(b)income (of any person) from the estate of a deceased person (“D”) where the whole or any part of the income of Dʼs personal representatives is income from administration-period investments under a plan.

694A(2)  For the purposes of sections 694(3)(a) and (4) and 695(1) “individual”, in relation to investments that are administration-period investments, includes–

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