Point in time view as at 07/04/2005.
Finance Act 2005, Section 36 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
For the purposes of this Chapter references to property being held on trusts include references to a part of an asset being held on trusts if—
(a)that part of the asset, and
(b)any income arising from it (or treated as arising from it),
can be identified for the purpose of determining whether the trusts on which it is held are qualifying trusts.
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