498 Types of income tax for the purposes of section 497
Income Tax Act 2007 (2007 c 3) | Legislation

498  Types of income tax for the purposes of section 497

(1)     The types of amount referred to at Step 2 in section 497 are as follows.

Type 1

The amount of any tax on income (other than income of a kind mentioned below in relation to Type [. . . 3A]) charged at the dividend trust

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