Part 13 Other special types of company etc

Chapter 2 Authorised investment funds

Authorised unit trusts

618 Applicable corporation tax rate
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 ....
Words 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)