15Income charged at the trust rate and the dividend trust rateU.K.
This
adran has no associated
Nodiadau Esboniadol
For the circumstances in which income tax is charged at the trust rate and the dividend trust rate, see Chapters 3 to [F15] of Part 9.
Textual Amendments
F1Word in s. 15 substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(d), 14(4)