Crossheading Tax treatment of the reported income of the fund in the hands of participants
From legislation.gov.uk
Contents
- Section 94 Reported income: general provisions
- Section 94A Equalisation amounts not treated as distributions
- Section 95 Participants chargeable to income tax: corporate funds
- Section 96 Participants chargeable to income tax: other non-transparent funds
- Section 97 Participants chargeable to income tax: transparent funds
- Section 98 Participants chargeable to corporation tax