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Legislation

Income Tax Act 2007

Chapter 13 Unauthorised unit trusts

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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

Chapter 13 · Unauthorised unit trusts
Income tax to be collected from trustees

Section 942 | Income tax to be collected from trustees

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed