Investment entities Investment entities
United Kingdom
- 220Top-up amount of investment entity
- 221Substance based income exclusion for investment entity
- 222Investment entity effective tax rate
- 223Adjustments
- 224Additional top-up amounts of investment entities
- 225Attribution of top-up amounts and additional top-up amounts to responsible member
Notes on Part 3
Modifications
- C1
Pt. 3 modified (2.12.2025) by Finance Act 2026 (c. 11), Sch. 8 paras. 32, 53(3)