http://www.legislation.gov.uk/id/ukpga/2007/3

Part 9Special rules about settlements and trustees

Chapter 2General provision about settlements and trustees

Regulations

478References to settled property etc in regulations

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.