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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Employee-ownership trusts

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Section 401ZA Relief: distributions to trustees of employee-ownership trusts
Section 401A Recovery of overpaid tax credit etc
Section 401B Power to obtain information

Chapter 3 Dividends etc. from UK resident companies and tax treated as paid in respect of certain distributions
Crossheading Employee-ownership trusts

Crossheading Employee-ownership trusts

From legislation.gov.uk

Contents

Section 401ZA Relief: distributions to trustees of employee-ownership trusts
Section 401A Recovery of overpaid tax credit etc
Section 401B Power to obtain information