Statute
Section 412G — Income Tax Act 2007: Nominees etc
Text of the provision Official document
Nominees etc 412G For the purposes of this Chapter—
a a loan or a payment made by or to a nominee or bare trustee for a person is treated as made by or to that person, and b a right assigned by or to a nominee or bare trustee for a person is treated as assigned by or to that person.
Official source: legislation.gov.uk
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