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Legislation

Finance (No. 2) Act 2023

Crossheading Eligible distribution tax systems: deemed taxes

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Section 189 Deemed distribution tax election
Section 190 Deemed distribution tax amount
Section 191 Reduction of recapture amount
Section 192 Recalculation where member leaves the group

Chapter 5 Covered tax balance
Crossheading Eligible distribution tax systems: deemed taxes

Crossheading Eligible distribution tax systems: deemed taxes

From legislation.gov.uk

Contents

Section 189 Deemed distribution tax election
Section 190 Deemed distribution tax amount
Section 191 Reduction of recapture amount
Section 192 Recalculation where member leaves the group