Corporation Tax Act 2010
2010 CHAPTER 4
Introduction
Part 13: Other special types of company etc
Chapter 2: Authorised investment funds
Section 614: Applicable corporation tax rate
1929.This section, which is based on section 468A(1) of ICTA, provides that the rate of corporation tax applicable to an OEIC is the income tax basic rate (see section 6 of ITA).
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