Regulation 95 Income and Corporation Taxes Act 1988
In section 694 (trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts), in subsection (3)f1, for “unmarried minor” substitute “relevant”.
Annotations
Footnotes
- f1
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Subsection (3) was amended by section 882 of, and paragraph 283 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005.