Part 15Deduction of income tax at source
Chapter 13Unauthorised unit trusts
F1941Deemed payments to unit holders and deemed deductions of income tax
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F1942Income tax to be collected from trustees
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F1943Calculation of trustees' income pool
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F1F1...Treatment of cases involving double tax relief
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F1943BThe “foreign element” of a deemed deduction or deemed income
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F1943CCalculation of trustees' double tax relief pool
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F1943DAnnual statements
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