Section OB 9B — Income Tax Act 2007: ICA attributed PIE income with imputation credit

OB 9B ICA attributed PIE income with imputation credit Credit (1) An ICA company that is an investor in a multi-rate PIE has an imputation credit for the amount of an imputation credit attributed to it under section HM 54 (Use of tax credits other than foreign tax credits by investors). Table reference (2) The imputation credit in subsection (1) is referred to in table O1: imputation credits, row 7B (attributed PIE income with imputation credit). Credit date (3) The credit date is the day the amount is attributed. Defined in this Act: amount , attributed PIE income , ICA company , imputation credit , multi-rate PIE Section OB 9B: substituted, on 1 April 2010 (applying for the 2010–11 and later income years), by section 384(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).