952 Applicable rate for determining assumed income entitlement (UK estates)
Corporation Tax Act 2009 (2009 c 4) | Legislation

952  Applicable rate for determining assumed income entitlement (UK estates)

(1)     The applicable rate by reference to which income tax on a company's share of the residuary income of the estate is calculated for the purposes of step 2 of the calculation in section 948(1) depends on the rate at which income tax is borne by the aggregate income of the estate

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