963 Income treated as bearing income tax
Corporation Tax Act 2009 (2009 c 4) | Legislation

963  Income treated as bearing income tax

(1)     This section has effect for the purposes of—

section 946 (the applicable rate for grossing up basic amounts of estate income),

section 952 (applicable rate for determining assumed income entitlement (UK estates)), . . .

section 962 (income from which basic amounts are treated as paid)[, and

section 962A (income from which sums within section 951(1)(b) are treated as paid)].

[(1A)     If, in the case of a UK estate, the aggregate income of the estate for a tax year

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