Statute
Section 478 — Income Tax Act 2007: References to settled property etc in regulations
Text of the provision Official document
References to settled property etc in regulations 478 For the purposes of regulations (whenever made) made under a provision of the Income Tax Acts—
a references to settled property, a settlor or trustees are to be read in accordance with this Chapter, and b references to the trustees of a trust are to be read as references to the trustees of a settlement.
Official source: legislation.gov.uk
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