This section has no associated Explanatory Notes
10 SWhere persons, as trustees of a settlement, acquire a chargeable interest or an interest in a partnership, they are to be treated for the purposes of this Act, as it applies to that acquisition, as buyers of the whole of the interest acquired (including the beneficial interest).
Commencement Information
I1 Sch. 18 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2