FA 2012U.K.
This
adran has no associated
Memorandwm Esboniadol
40. In section 74(1) of FA 2012 (the I – E rules: meaning of “income”)—
(a)omit paragraph (f),
(b)omit the “and” before paragraph (j), and
(c)after that paragraph insert—
“, and
(k)income of the company chargeable under regulation 15 of the Unauthorised Unit Trusts (Tax) Regulations 2013.”.