497 Calculation of trustees' tax pool
Income Tax Act 2007 (2007 c 3) | Legislation

[Tax pool]

497  Calculation of trustees' tax pool

(1)     Take the following steps to calculate the amount of the trustees' tax pool available for a tax year (“the current tax year”).

This is subject to subsections (2) and (3).

Step 1

Take the amount of the trustees' tax pool available for the previous tax year and deduct from that amount (but

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