Eligible distribution tax systems: deemed taxes Eligible distribution tax systems: deemed taxes
United Kingdom
- 189Deemed distribution tax election
- 190Deemed distribution tax amount
- 191Reduction of recapture amount
- 192Recalculation where member leaves the group
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)