Statute
Section 782 — Income Tax Act 2007: Meaning of “other person”
Text of the provision Official document
Meaning of “other person” 782 1 For the purposes of this Chapter references to other persons are to be read in accordance with subsections (2) to (4).
2 A partnership or partners in a partnership may be regarded as a person or persons distinct from the individuals or other persons who are for the time being partners.
3 The trustees of settled property may be regarded as persons distinct from the individuals or other persons who are for the time being trustees.
4 Personal representatives may be regarded as persons distinct from the individuals or other persons who are for the time being personal representatives.
Official source: legislation.gov.uk
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