Commentary on Sections Part 10: Miscellaneous income Overview Section 936: Meaning of “UK estate” and “foreign estate”
2360.This section defines “UK estate” and “foreign estate” for the purposes of this Chapter. It is based on sections 699A(1B) and 701(9), (10) and (10A) of ICTA. The definitions in this section underpin the whole of this Chapter. The corresponding rule for income tax is in section 651 of ITTOIA.