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Chapter 13 Unauthorised unit trusts

United Kingdom

  1. 941Deemed payments to unit holders and deemed deductions of income tax
  2. 942Income tax to be collected from trustees
  3. 943Calculation of trustees' income pool
  4. ...Treatment of cases involving double tax relief
  5. 943BThe “foreign element” of a deemed deduction or deemed income
  6. 943CCalculation of trustees' double tax relief pool
  7. 943DAnnual statements

Notes on Part 15

Modifications

C1

Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)