Part 18Transactions in land
Further provisions relevant to the charge
825Meaning of “another person”
1
For the purposes of this Part 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 the trustees.
4
Personal representatives may be regarded as persons distinct from the individuals or other persons who are for the time being personal representatives.