Section 515 | Rate of tax
From legislation.gov.uk
Tax is charged under section 512 at the rate found by—
(a)taking the additional rate for the tax year during which the charge arises, and
(b)reducing it by the trust rate for that year.
From legislation.gov.uk
Tax is charged under section 512 at the rate found by—
(a)taking the additional rate for the tax year during which the charge arises, and
(b)reducing it by the trust rate for that year.