Commentary on Sections Overview Overview Section 644: Income to be left out of account in determining whether section 643 applies
1774.This section provides for underlying subject matter that is income from property of the type or types mentioned in condition A in section 643 to be disregarded in determining whether that condition is met. It is based on paragraph 45C(5) and (6) of Schedule 26 to FA 2002.
1775.This section is substantially similar to section 590, which performs the same function in relation to the definition of “excluded property” in section 589.