Corporation Tax Act 2010 (c. 4)

Part 24 U.K. Corporation Tax Acts definitions etc

Chapter 5 U.K. Other Corporation Tax Acts provisions

1169 Settlements and trustees U.K.

(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.