Income Tax Act 2007

Chapter 13 U.K. Unauthorised unit trusts

F1 941 Deemed payments to unit holders and deemed deductions of income tax U.K.

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Textual Amendments

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)

F1 942 Income tax to be collected from trustees U.K.

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Textual Amendments

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)

F1 943 Calculation of trustees' income pool U.K.

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Textual Amendments

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)

F1 F1 ... Treatment of cases involving double tax relief U.K.

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Textual Amendments

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)

F1 943B The “foreign element” of a deemed deduction or deemed income U.K.

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Textual Amendments

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)

F1 943C Calculation of trustees' double tax relief pool U.K.

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Textual Amendments

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)

F1 943D Annual statements U.K.

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Textual Amendments

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)