Part 15

Deduction of income tax at source
Chapter 13

Unauthorised unit trusts

Calculation of trustees' income pool
943. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)
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)