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Legislation

Corporation Tax Act 2010

Crossheading Authorised unit trusts

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Section 616 Meaning of “authorised unit trust” and “unit holder”
Section 617 Authorised unit trust treated as UK resident company
Section 618 Applicable corporation tax rate
Section 619 Umbrella schemes

Corporation Tax Act 2010
Chapter 2 Authorised investment funds

Crossheading Authorised unit trusts

From legislation.gov.uk

Contents

Section 616 Meaning of “authorised unit trust” and “unit holder”
Section 617 Authorised unit trust treated as UK resident company
Section 618 Applicable corporation tax rate
Section 619 Umbrella schemes

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