618Applicable corporation tax rateU.K.
This
adran has no associated
Nodiadau Esboniadol
The rate of corporation tax in relation to an authorised unit trust for any financial year is the rate at which income tax at the basic rate is charged for the tax year beginning on 6 April in that financial year F1....
Textual Amendments
F1Words in s. 618 omitted (with effect in accordance with Sch. 1 para. 22 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 1 para. 15(3)