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Legislation

Corporation Tax Act 2009

Chapter 5 Distributions from unauthorised unit trusts

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Section 971 Overview of Chapter
Section 972 Charge to tax under this Chapter
Section 973 Amount of income treated as received

Corporation Tax Act 2009
Chapter 5 · Distributions from unauthorised unit trusts

Section 972 | Charge to tax under this Chapter

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 10 Ch. 5 omitted (6.4.2014) by virtue of The Unauthorised Unit Trusts (Tax) Regulations 2013 (S.I. 2013/2819), regs. 1(3), 38(3) (with reg. 32)

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