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StatuteCorporation Tax Act 2010

Section 1169 — Corporation Tax Act 2010: Settlements and trustees

Text of the provision Official document

Settlements and trustees 1169 1 Chapter 2 of Part 9 of ITA 2007 (which relates to settlements and trustees) applies for the purposes of the Corporation Tax Acts as it applies for the purposes of the Income Tax Acts.

2 See (in particular)—

a section 466 of that Act, which explains what is meant by references to settled property, and b sections 467 to 473 of that Act, which explain what is meant by references to a settlor in relation to a settlement.

Official source: legislation.gov.uk

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Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.