Part 24Corporation Tax Acts definitions etc
Chapter 5Other Corporation Tax Acts provisions
1169Settlements and trustees
1
Chapter 2 of Part 9 of ITA 2007 (which relates to settlements and trustees) applies for the purposes of the Corporation Tax Acts as it applies for the purposes of the Income Tax Acts.
2
See (in particular)—
a
section 466 of that Act, which explains what is meant by references to settled property, and
b
sections 467 to 473 of that Act, which explain what is meant by references to a settlor in relation to a settlement.