Statute
Section 1008 — Income Tax Act 2007: Scotland
Text of the provision Official document
Scotland 1008 1 In the application of the Income Tax Acts to Scotland— “ assignment ” means an assignation, “ estate in land ” includes the land, and “ surrender ” includes renunciation.
2 In the application of the Income Tax Acts to Scotland, any reference to property or rights being held on trust or on trusts is a reference to the property or rights being held in trust.
Official source: legislation.gov.uk
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