Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 972
Charge to tax under this Chapter
Section 972 establishes how corporation tax on income applies to amounts shown in a unit trust scheme's accounts as income available for payment to unit holders or for investment in the scheme.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.