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 2010 section 617
Authorised unit trust treated as UK resident company
Section 617 establishes that, for tax purposes, an authorised unit trust is treated as though it were a UK resident company, with unit holders' rights treated as shares in that company.
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.