Chapter 13 Unauthorised unit trusts
From legislation.gov.uk
Contents
- Section 941 Deemed payments to unit holders and deemed deductions of income tax
- Section 942 Income tax to be collected from trustees
- Section 943 Calculation of trustees' income pool
- Section ... Treatment of cases involving double tax relief
- Section 943B The “foreign element” of a deemed deduction or deemed income
- Section 943C Calculation of trustees' double tax relief pool
- Section 943D Annual statements