http://www.legislation.gov.uk/id/ukpga/2007/3

Part 2Basic provisions

Chapter 2Rates at which income tax is charged

Income charged at particular rates

15Income charged at the trust rate F1, the property trust rate, the savings trust rate and the dividend trust rate

For the circumstances in which income tax is charged at the trust rate F2, the property trust rate, the savings trust rate and the dividend trust rate, see Chapters 3 to F35 of Part 9.