Part IV Income Tax, Corporation Tax and Capital Gains Tax
C2C3Chapter V Lloyd’s Underwriters: Corporations etc.
Annotations:
Modifications etc. (not altering text)
C3
Pt. IV Chapter V (ss. 219-230) applied (1.5.1995) by 1995 c. 4, s. 129(4)(6)
Pt. IV Chapter V (ss. 219-230) applied (1.5.1995) by 1995 c. 4, s. 127(16)(a)(19)
Trust funds
C1223 Ancillary trust funds.
A corporate member shall be treated for the purposes of the Corporation Tax Acts as absolutely entitled as against the trustees to the assets forming part of an ancillary trust fund belonging to it.
Pt. IV Chapter V (ss. 219-230) modified (1.12.1997) by S.I. 1997/2681, reg. 3(2)(a)