481 Other amounts to be charged at special rates for trustees
Income Tax Act 2007 (2007 c 3) | Legislation

481  Other amounts to be charged at special rates for trustees

(1)     This section applies if—

(a)     the trustees of a settlement are liable for income tax on an amount of a type set out in section 482,

(b)     the trustees are not trustees of a unit trust scheme, and

(c)     the amount is

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