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
Income Tax Act 2007 section 943C
Calculation of trustees' double tax relief pool
Section 943C explains how to calculate the double tax relief pool for trustees of an unauthorised unit trust (UUT) at the start of each tax year, which feeds into the overall relief available under section 943A(1).
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.