Income Tax Act 2007 (c. 3)

Part 9 U.K. Special rules about settlements and trustees

Chapter 2 U.K. General provision about settlements and trustees

Regulations U.K.

478 References to settled property etc in regulations U.K.

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.