For the circumstances in which income tax is charged at the trust rate and the dividend trust rate, see Chapters 3 to [F15] of Part 9.
Textual Amendments
F1Word in s. 15 substituted (6.4.2024 in relation to the tax year 2024-25 and subsequent tax years) by Finance (No. 2) Act 2023 (c. 30), Sch. 2 paras. 13(3)(d), 14(4)