Taxes Consolidation Act 1997 Schedule 18 paragraph 2

Collective investment undertaking statement

Schedule 18 paragraph 2 requires a collective investment undertaking to provide a unit holder with a detailed statement each time it makes a relevant payment from which tax has been, or would have been, deducted.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.