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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

Income Tax Act 2007
Chapter 13 · Unauthorised unit trusts

Section 943B | The “foreign element” of a deemed deduction or deemed income

From legislation.gov.uk

16 September 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 15 Ch. 13 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 37(15) (with reg. 32)

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