Section 1007: Meaning of “unit trust scheme”
3078.This section is based on sections 469(7) and (8) and 832(1) of ICTA.
3079.The corporation tax definition is located in section 832(1) of ICTA, as consequentially amended.
3078.This section is based on sections 469(7) and (8) and 832(1) of ICTA.
3079.The corporation tax definition is located in section 832(1) of ICTA, as consequentially amended.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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