Section 15 Income charged at the trust rate , the property trust rate, the savings trust rate and the dividend trust rateF3
For the circumstances in which income tax is charged at the trust rate F1, the property trust rate, the savings trust rate and the dividend trust rate, see Chapters 3 to F25 of Part 9.
Annotations
Textual amendments
- F1
Words in s. 15 inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 15(a)
- F2
Word in s. 15 substituted (for the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(d), 14(4)
- F3
Words in s. 15 heading inserted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 15(b)